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VAB Agenda 01-14-2019 (Complete w/o Recommendations - see below)COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA JANUARY 14, 2019@ 2:00 pm Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 V AB Members and Alternates: Burt Saunders, V AB Chairman (BCC, District 3) Andy Solis , V AB Vice-Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Nace Cohen (Business Citizen Member) Rebecca Earney (Homestead Citizen Member) Vacant (Alternate Homestead Citizen Member) 1. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 2. Agenda and Minutes A. Approval of today's agenda B. Approval/ Acceptance of Minutes from August 6, 2018 V AB meeting 3. General Business Discussion A. Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting V AB 1) Department of Revenue-Property Tax Oversight (a) Hurricane Abatement Forms (dated 9/22/2018) (b) PTO Bulletin 18-03 regarding: Substantial Completion and Qualifying Improvement (dated 9/28/2018) Page 1 January 14, 2019 (c) PTO Bulletin 18-04 regarding: Status of Florida Constitutional Amendments 1 and 2 (dated 11/07/2018) 2) Florida Legislative Session (2019) Proposed Bills (as of 12/18/18) (a) HB 51 "Property Tax Exemptions" B. Correspondence from Petitioners 1) C. Tycho Howell (no petition filed) 2) Steven Davies (#2018-00207) 3) Carl Suarez ( #2018-00167) C. Board Member Vacancy 4. Public Comment 5. V AB Members or Staff Comment 6. Adoption of Special Magistrates' Recommendations for 2018 V AB • Homestead Exemption Petitions • Portability Transfer Petitions • Wholly Exemption Petitions • Tangible Personal Property • Tax Petitions: Residential and Commercial 7. Adoption of Certification of the Value Adjustment Board -Tangible Personal Property (DR-488 TPP) 8. Adoption of Certification of the Value Adjustment Board -Real Property (DR-488 RP) 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) 10. Discussion/Motion to permit V AB Counsel to review V AB website to ensure compliance and consistency Page2 January 14, 2019 11. Set date for 2019 V AB Organizational Meeting: Monday , August 12, 2019 at 9:00 am (proposed & room reserved) 12. Adjourn Page3 January 14, 2019 ITEM 1 Pledge of Allegiance, Introductions, Affidavit of Publication & Quorum Requirements 01/14/2019 Item 1 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson ... " and notice requirements have been met per F.S. 286.011. OBJECTIVE: That a quorum of the Value Adjustment Board (VAB) be established and that reasonable notice of the public meeting has been made. CONSIDERATIONS: Per Florida Statute , Chapter 194 .015 , "There is hereby created a value adjustment board for each county , which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body , one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board , and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of an y taxing authority , and may not be a person who represents property owners in any administrative or judicial re v iew of property taxes . The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respecti ve chairpersons. Any three members shall constitute a quorum of the board , except that each quorum must include at least one member of said governing board , at least one member of the school board , and at least one citizen member and no meeting of the board shall take place unless a quorum is present." ... "The board shall appoint pri v ate counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board . The private counsel may not represent the property appraiser , the tax collector, any taxing authority , or any property owner in an y administrative or judicial review of property ta xes . No meeting of the board shall take place unless counsel to the board is present." In meeting the requirements of a public meeting for the Value Adjustment Board, Florida Statute 286 .011 states , "Public meetings and records; public inspection; criminal and civil penalties.- (!) All meetings of any board or commission of any state agency or authority or of any agency or authority of any county , municipal corporation, or political subdivision, except as otherwise provided in the Constitution , including meetings with or attended by any person elected to such board or commission, but who has not yet taken office , at which official acts are to be taken are declared to be public meetings open to the public at all times, and no resolution, rule , or formal action shall be considered binding except as taken or made at such meeting . The board or commission must provide reasonable notice of all such meetings." Notice of this meeting of the Value Adjustment Board has been posted to the Clerk to the Value Adjustment Board 's website (www .collierclerk.com), on the homepage under Announcements , Page 1 01/14/2019 Item 1 and on the V AB webpage. In addition , th e notice has been pro v ided to Collier County's Communications and Customer Relations ' Department for mass dissemination to the government facilities and other interested parties . The publishing of the legal notice in the newspaper of general circulation , Naples News , took place on Monday , December 31 , 2018 (affidavit of publication attached). RECOMMENDATION: To establish and maintain a quorum of the Value Adjustment Board (VAB) per Chapter 194.015 F.S. for this meeting of the VAB and that reasonable notice has been provided to the general public. Attachments: • Contact Information -2018 V AB • Florida Statute Chapter 194 • Florida Statute Chapter 286 • Affidavit of Publication -NDN Ad # 2187825 (run date : 12/31/2018) Page 2 Le2al Counsel BCC Reps Alternates Staff Collier County School Board Rep Alternates Staff Citizen Members VAB Special M a2istrates Clerk to the V AB Director Property Aooraiser Director Director Director Director Director Director Director Collier County 2018-2019 V AB Contact Information (01 /04/2019) Attorney Holly E. Cosby, Esq 239-93 1-0006 holly@}cosbylaw .com Commissioner (Di stri ct 3) Burt Saunders, Esq 239-252-8603 burt.saunders/@ colliercountytl.gov Commissioner (Distri ct 2) Andrew Solis, Esq 239-252-8602 andy .solis/@ colliercountyfl.gov Commissioner (Di stri ct 5) William McDaniel 239-252-8605 bi 11.rncdaniel /@ col l iercountytl .gov Commissioner (Distri ct4 ) Penny Taylor 239-252-8604 penny.taylor(@ colliercountyfl.gov Commissioner (Di strict I ) Donna Fiala 239-252-860 l donna. fiala /@ co 11 iercountyfl .gov Executive Coordinator -Dave Lykins 239-252-8603 dave.lykins @ colliergov.net Commissioner Saunders Executive Coordinator -Angela Goodner 239-252-8602 ange la .goodner@co 11 iercountyfl .gov Commissioner Solis School Board Member Erick Carter 239-377-0485 cartee l @ collierschools.com (Di strict 4) School Board Member Jory Westberry 239-377-0489 westbejo@ collierschools.com (Di strict I ) School Board Member Stephanie Lucarelli 239-377-0485 lucars@ collierschools.com (Di stri ct 2) School Board Member Jen Mitchell 239-377-0491 rnitchj3 @ collierschools .com (Di stri ct 3) School Board Member Roy Terry 239-377-0485 terryro@ collierschools .com (Di stri ct 5) Director of Community Lisa Morse 239-377-0219 morsel l @ collierschools .com Engagement Homestead Rebecca Earney 608-633-5915 raearney@,grnai I .com Business *Nace Cohen, CPA 239-659-103 1 nace /@ l 03 I connection.corn Attorney Special Ellen Chadwell 239-249-3560 el len @ chadwel I law .corn Magistrate Commercial/Res. Lorraine Dube 239-566-8848 dube5757@ yahoo.com Appraiser Sp. Magistrate 239-293-5768 Commercial/Res . Scott Watson 954-776-993 8 ccg25 @ bel(south.net Appraiser Sp. Magistrate Tangible Personal Mark Pelletier 561-313-1067 sflval @ bellsouth.net Property/Res . Appraiser Special Magistrate Clerk Crystal Kinzel 239-252-6299 crystal.kinzel/@ collierclerk.com BMR/VAB Trish Morgan 239-252-8399 patric ia. rnorgan @,co 11 ierclerk.corn Property Appraiser Abe Skinner 239-252-8255 askinner@ collierappraiser .com Real Property -Jack Redding 239-252-8163 jredding@ collierappraiser.com Improvements Land Jeep Quinby 239-252-8162 jquinby@}collierappraiser.com Classifications Dan Eby 239-252-8149 deby@,collierappraiser.com Condominiums Don Wegner 239-252-2639 dwegner/@ collierappraiser.com Exemptions Annabel Ybaceta 239-252-8319 aybaceta@,co 11 ierapprai ser .corn Tangible Personal Prop Dan Dernorett 239-252-8152 ddernorett/@collierappraiser.com Tax Roll Compliance Jenny Blaje 239-252-8158 jblaje/@ collierappraiser.com *CCSB will be appointing a replacement (Business Citizen Member) representative at an upcoming meeting. 1/4/20 19 Statutes & Constitution :V iew Statutes : Onl ine Sunshine Select Year: 2018 -. Go The 2018 Florida Statutes Title XIV TAXATION AND FINANCE ChaP-ter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES CHAPTER 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES PART I ADMINISTRATIVE REVIEW (ss. 194.011-194.037) PART II JUDICIAL REVIEW (ss.194.171-194.231) PART Ill ASSESSMENT: PRESUMPTION OF CORRECTNESS (ss. 194.301, 194.3015) PART I ADMINISTRATIVE REVIEW 194.011 Assessment notice; objections to assessments. 194.013 Filing fees for petitions; disposition; waiver. 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. 194.015 Value adjustment board. 194.032 Hearing purposes; timetable. 194.034 Hearing procedures; rules. 194.035 Special magistrates; property evaluators. 194.036 Appeals. 194.037 Disclosure of tax impact. 194.011 Assessment notice; objections to assessments.- View Entire ChaP-ter (1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such property, as provided ins. 200.069. (2) Any taxpayer who objects to the assessment placed on any property taxable to him or her, including the assessment of homestead property at less than just value under s. 193.155(8), may request the property appraiser to informally confer with the taxpayer. Upon receiving the request, the property appraiser, or a member of his or her staff, shall confer with the taxpayer regarding the correctness of the assessment. At this informal conference, the taxpayer shall present those facts considered by the taxpayer to be supportive of the taxpayer's claim for a change in the assessment of the property appraiser. The property appraiser or his or her representative at this conference shall present those facts considered by the property appraiser to be supportive of the correctness of http ://www. leg .state . fl. us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL=O 100-0199/0194/0194. html 1/13 1/4/20 19 Statutes & Constitution :V iew Statutes : Online Sunshine the assessment. However, nothing herein shall be construed to be a prerequisite to administrative or judicial review of property assessments. (3) A petition to the value adjustment board must be in substantially the form prescribed by the department. Notwithstanding s. 195.022, a county officer may not refuse to accept a form provided by the department for this purpose if the taxpayer chooses to use it. A petition to the value adjustment board must be signed by the taxpayer or be accompanied at the time of filing by the taxpayer's written authorization or power of attorney, unless the person filing the petition is listed in s. 194.034(1 )(a). A person listed in s. 194.034(1 )(a) may file a petition with a value adjustment board without the taxpayer's signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer. If a taxpayer notifies the value adjustment board that a petition has been filed for the taxpayer's property without his or her consent, the value adjustment board may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held. If the value adjustment board finds that a person listed ins. 194.034(1 )(a) willfully and knowingly filed a petition that was not authorized by the taxpayer, the value adjustment board shall require such person to provide the taxpayer's written authorization for representation to the value adjustment board clerk before any petition filed by that person is heard, for 1 year after imposition of such requirement by the value adjustment board. A power of attorney or written authorization is valid for 1 assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year. A petition shall also describe the property by parcel number and shall be filed as follows: (a) The clerk of the value adjustment board and the property appraiser shall have available and shall distribute forms prescribed by the Department of Revenue on which the petition shall be made. Such petition shall be sworn to by the petitioner. (b) The completed petition shall be filed with the clerk of the value adjustment board of the county, who shall acknowledge receipt thereof and promptly furnish a copy thereof to the property appraiser. (c) The petition shall state the approximate time anticipated by the taxpayer to present and argue his or her petition before the board. (d) The petition may be filed, as to valuation issues, at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser as provided in subsection (1 ). With respect to an issue involving the denial of an exemption, an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173, ors. 196.193 or notice by the tax collector under s. 197.2425. (e) A condominium association, cooperative association, or any homeowners' association as defined in s. 723.075, with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. The condominium association, cooperative association, or homeowners' association as defined in s. 723.075 shall provide the unit owners with notice of its intent to petition the value adjustment board and shall provide at least 20 days for a unit owner to elect, in writing, that his or her unit not be included in the petition. (f) An owner of contiguous, undeveloped parcels may file with the value adjustment board a single joint petition if the property appraiser determines such parcels are substantially similar in nature. (g) An owner of multiple tangible personal property accounts may file with the value adjustment board a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. (h) The individual, agent, or legal entity that signs the petition becomes an agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the property appraiser pursuant to s. 194.036. This http ://www.leg.state .fl .us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL=0 100-0199/0194/0194.html 2/13 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine paragraph does not authorize the individual , agent, or lega l entity to receive or access the taxpayer's confidential information without written authorization from the taxpayer. (4)(a) At least 15 days before the hearing the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, together with cop i es of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. (b) No later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. The evidence list must contain the property appraiser's property record card . Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing . (5)(a) The department shall by rule prescribe uniform procedures for hearings before the value adjustment board which include requiring: 1. Procedures for the exchange of informati on and evidence by the property appraiser and the petitioner consistent withs. 194 .032. 2. That the value adjustment board hold an organizational meeti ng for the purpose of making these procedures available to petitioners . (b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum , on the department's website and on the existing websites of the clerks of circuit courts . (6) The following prov i sions apply to petitions to the value adjustment board concerning the assessment of homestead property at less than just value under s. 193.155(8): (a) If the taxpayer does not agree with the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located, or if the property appraiser in that county has not stated that the taxpayer qualifies to transfer any assessment limitation difference, upon the taxpayer filing a petition to the value adjustment board in the county where the new homestead property is located, the value adjustment board in that county shall, upon receiving the appeal, send a notice to the value adjustment board in the county where the previous homestead was located, which shall reconvene if it has already adjourned . (b) Such notice operates as a petition in, and creates an appeal to, the value adjustment board in the county where the previ ous homestead was located of all issues surrounding the previous assessment differential for the taxpayer involved. However, the taxpayer may not petition to have the just, assessed, or taxable value of the previous homestead changed. (c) The value adjustment board in the county where the previous homestead was located shall set the petition for hearing and notify the taxpayer, the property appraiser in the county where the previous homestead was located , the property appraiser in the county where the new homestead is located , and the value adjustment board in that county, and shall hear the appeal. Such appeal shall be heard by an attorney special magistrate if the value adjustment board in the county where the previous homestead was located uses special magistrates. The taxpayer may attend such hearing and present evidence, but need not do so. The value adjustment board in the county where the previous homestead was located shall issue a decision and send a copy of the decision to the value adjustment board in the county where the new homestead is located. (d) In hearing the appeal in the county where the new homestead is located, that value adjustment board shall consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the taxpayer qualifies. The value adjustment board in the county where the new homestead is located may not hold its hearing until it has received the decision from the value adjustment board in the county where the previous homestead was located. http ://www. leg .state . fl . us/statutes/i ndex.cfm? App_ mode=Display _ Statute&URL =0 100-0199/0194/0194 . html 3/13 1/4/20 19 Statutes & Const itut ion :View Statutes : Onl ine Sunshine (e) In any circuit court proceeding to review the decision of the value adjustment board in the county where the new homestead is located, the court may also review the decision of the value adjustment board in the county where the previous homestead was l ocated . History.-s . 25 , ch . 4322 , 1895; GS 525 ; s . 1, ch. 5605 , 1907 ; ss . 23 , 66 , ch. 5596 , 1907 ; RGS 723, 724 ; CGL 929 ,930 ; s . 1, ch . 67 -415; ss. 1, 2, ch. 69-55 ; s . 1, ch . 69 -140; ss . 21 , 35 , ch. 69 -106; s. 25 , ch. 70 -243; s. 34 , ch . 71-355 ; s . 11, ch . 73 -172; s . 5, ch . 76 -133 ; s . 1, ch. 76 - 234 ; s. 1, ch. 77-102; s. 1, ch . 77-174; s. 2, ch. 78 -354 ; s . 36 , ch . 80 -274 ; s . 13 , ch. 82-208 ; ss . 8 , 55 , 80 , ch. 82-226 ; s . 209 , ch. 85 -342 ; s. 1, ch. 86 -1 75 ; s .1, ch. 88-146 ; s .143, ch . 91 -1 12; s . 1, ch . 92 -32 ; s . 977 , ch. 95 -147; s . 6, ch. 95-404 ; s . 4, ch. 96 -204; s . 3, ch . 97 -117; s. 2, ch . 2002-18 ; s . 1, ch . 2004-349 ; s . 7, ch . 2008 -173 ; s. 3, ch. 2008-197 ; s. 2, ch. 2011-93 ; s. 54 , ch. 2011 -151 ; s . 1, ch . 2015 -115; s. 8, ch. 2016 -1 28. Note .-Former s . 193 .25. 194.013 Filing fees for petitions; disposition; waiver.- (1) If required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing fee to be paid to the clerk of the value adjustment board in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, such filing fee may not be required with respect to an appeal from the disapproval of homestead exemption under s. 196.151 or from the denial of tax deferral under s. 197 .2425. Only a single filing fee shall be charged under this section as to any particular parcel of real property or tangible personal property account despite the existence of multiple issues and hearings pertaining to such parcel or account . For joint petitions filed pursuant to s. 194 .011 (3)(e), (f), or (g), a single filing fee shall be charged. Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing the joint petition and shall not exceed $5 per parcel of real property or tangible property account . Such fee is to be proportionately paid by affected parcel owners. (2) The value adjustment board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Families and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under chapter 414 . (3) All filing fees imposed under this section shall be paid to the clerk of the value adjustment board at the time of filing. If such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected. (4) All filing fees collected by the clerk shall be allocated and utilized to defray, to the extent possible, the costs incurred in connection with the administration and operation of the value adjustment board . History.-s. 19, ch. 83-204 ; s. 210 , ch . 85-342 ; s. 2, ch. 86-175; s. 4, ch . 86 -300; s. 2, ch. 88-146 ; s . 144, ch . 91 -112 ; s . 55 , ch. 96 -1 75 ; s. 18, ch. 99 -8; s . 3, ch . 2000 -262 ; s . 70, ch . 2004 -11 ; s . 55 , ch . 2011 -1 51 ; s . 41 , ch. 2014-19 ; s. 2, ch . 2015 -115 . 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board.- (1 )(a) A petitioner before the value adjustment board who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes , less the applicable discount under s. 197.162 , before the taxes become delinquent pursuant to s. 197 .333 . (b)1. A petitioner before the value adjustment board who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333. 2. If the value adjustment board determines that the amount of the tax that the taxpayer has admitted to be owing pursuant to this paragraph is gross l y disproportionate to the amount of the tax found to be due and that the taxpayer's admission was not made in good faith, the tax collector must collect a penalty at the rate of 10 percent of the deficiency per year from the date the taxes became delinquent pursuant to s. 197 .333. (c) The value adjustment board must deny the petition by written decision by April 20 if the petitioner fails to make the payment required by this subsection. The clerk, upon issuance of the decision, shall, on a form provided by the Department of Revenue, notify by first-class mail each taxpayer, the property appraiser, and the department of the decision of the board . http ://www .leg .state .fl .us/statutes/index .cfm? App_mode=Display _ Statute&URL =0100-0199/0194/0194 .html 4/13 1/4/2019 Statutes & Const ituti on :View Statutes : Online Sunshine (2) If the value adjustment board or the property app r ai ser determines that the petitioner owes ad valorem taxes in excess of the amount paid , the unpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 i s a Saturday, Sunday, or legal holiday, of the year, beginning on the date the taxes became delinquent pursuant to s. 197 .333 until the unpaid amount is paid. If the value adjustment board or the property app r aiser determines that a refund is due, the overpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the tax year, beginning on the date the taxes became delinquent pursuant to s. 197 . 333 until a refund is paid . Interest on an overpayment related to a petition shall be funded proportionately by each taxing authority that was overpaid. Interest does not accrue on amounts paid in excess of 100 percent of the current taxes due as provided on the tax notice issued pursuant to s. 197 .322. For purposes of this subsection, the term "bank prime loan rate" means the average predominant prime rate quoted by commercial banks to large businesses as published by the Board of Governors of the Federal Reserve System . (3) This section does not apply to petitions for ad valorem tax deferrals pursuant to chapter 197. History.-s . 1, ch . 2011-181; s. 9, ch. 2016-128 . 194.015 Value adjustment board.-There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson , and one member of the school board as elected from the membership of the school board, and two citizen members , one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board , except that each quorum must include at least one member of said governing board , at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present . Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board . The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board . The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission . History.-s . 2, ch . 69-140 ; s. 1, ch . 69-300 ; s . 26 , ch. 70-243 ; s. 22 , ch . 73 -172 ; s. 5, ch. 74 -234 ; s. 1, ch . 75 -77 ; s . 6, ch . 76 -133 ; s . 2, ch . 76 -234 ; s. 1, ch. 77 -69 ; s. 145, ch . 91 -112 ; s. 978 , ch . 95 -147 ; s . 4 , ch . 2008 -197. 194.032 Hearing purposes; timetable.- (1 )(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided ins. 194.011 (1 ); however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue. The board shall meet for the following purposes : 1. Hearing petitions relating to assessments filed pursuant to s. 194.011 (3). 2. Hearing complaints relating to homestead exemptions as provided for under s. 196 .151. 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted , upon the filing of exemption applications under s. 196.011 . 4. Hearing appeals concerning ad valorem tax deferrals and classifications . 5. Hearing appeals from determinations that a change of ownership under s. 193 .155(3), a change of ownership or control under s. 193.1554(5) ors. 193.1555(5), or a qualifying improvement under s. 193.1555(5) has occurred. http://www.leg.state.fl.us/statutes/index .cfm?App _mode=Display _ Statute&URL=0100-0199/0194/0194 .html 5/13 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine (b) Notwithstanding the provisions of paragraph (a), the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, tax abatements under s. 197.318, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2., 3., and 4. In such event, however, the board may not certi fy any assessments under s. 193.122 until the Department of Revenue has approved the assessments in accordance with s. 193.1142 and all hearings have been held with respect to the particular parcel under appeal. (c) In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to completion of the hearings required under s. 200.065(2)(c). (2)(a) The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. The clerk shall notify each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance. The notice must indicate whether the petition has been scheduled to be heard at a particular time or during a block of time. If the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time must be indicated on the notice; however, as provided in paragraph (b), a petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the beginning of the block of time. The property appraiser must provide a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange , unless the property record card is available online from the property appraiser, in which case the property appraiser must notify the petitioner that the property record card is available online. The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term "good cause" means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from hav i ng adequate representation at the hearing . If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties. (b) A petitioner may not be required to wait for more than a reasonable time , not to exceed 2 hours, after the scheduled time for the hearing to commence. If the hearing is not commenced within that time, the petitioner may inform the chairperson of the meeting that he or she intends to leave. If the petitioner leaves, the clerk shall reschedule the hearing, and the rescheduling i s not considered to be a request to reschedule as provided in paragraph (a). (c) Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties . (3) The board shall remain in session from day to day until all petitions, complaints, appeals , and disputes are heard . If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142 , the board shall reconvene to hear petitions, complaints , or appeals and disputes filed upon the finally approved roll or part of a roll. History.-s. 4 , ch . 69-140 ; ss . 21, 35 , ch . 69 -106 ; s. 27 , ch . 70 -243 ; s. 12 , ch . 73 -172 ; s. 6 , ch . 74-234 ; s . 7 , ch . 76 -133 ; s. 3, ch. 76 -234 ; s . 1, ch . 77 -174 ; s. 13 , ch . 77-301 ; ss. 1, 9 , 37 , ch . 80 -274 ; s. 5, ch . 81 -308; ss . 14, 16 , ch . 82 -208 ; ss . 9, 11 , 23 , 26 , 80 , ch . 82-226 ; ss . 20 , 21 , 22 , 23 , 24 , 25 , ch . 83-204; s . 146 , ch . 91-112 ; s. 979 , ch. 95 -147 ; s. 5 , ch. 96 -204 ; s . 4 , ch . 97-117 ; s. 2 , ch . 98 -52 ; s. 3, ch. 2002 -18 ; s. 2 , ch . 2004-349 ; s . 11 , ch. 2012-193; s . 8, ch. 2013-109; s. 10, ch . 2016 -128 ; s . 14 , ch. 2018 -118 . 194.034 Hearing procedures; rules.- (1 )(a) Petitioners before the board may be represented by an employee of the taxpayer or an affiliated entity, an attorney who is a member of The Florida Bar, a real estate appraiser licensed under chapter 475, a real estate broker licensed under chapter 475, or a certified public accountant licensed under chapter 473, retained by the taxpayer. Such person may present testimony and other evidence. (b) A petitioner before the board may also be represented by a person with a power of attorney to act on the taxpayer's behalf. Such person may present testimony and other evidence. The power of attorney must conform to the requirements of part II of chapter 709, is valid only to represent a single petitioner in a single assessment year, http ://www .l eg .state . fl .us/statutes/i ndex .cfm? App_ mode=Display_ Statute&U RL =0 100-0199/0194/0194 .html 6/13 1/4 /20 19 Statutes & Constitution :View Statutes : Online Sunshine and must identify the parcels for which the taxpayer has granted the person the authority to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department's form to grant the power of attorney. (c) A petitioner before the board may also be represented by a person with written authorization to act on the taxpayer's behalf, for which such person receives no compensation. Such person may present testimony and other evidence. The written authorization is valid only to represent a single petitioner in a single assessment year and must identify the parcels for which the taxpayer authorizes the person to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department's form to grant the authorization. (d) The property appraiser or his or her authorized representatives may be represented by an attorney in defending the property appraiser's assessment or opposing an exemption and may present testimony and other evidence. (e) The property appraiser, each petitioner, and all witnesses shall be required, upon the request of either party, to testify under oath as administered by the chair of the board. Hearings shall be conducted in the manner prescribed by rules of the department, which rules shall include the right of cross-examination of any witness. (f) Nothing herein shall preclude an aggrieved taxpayer from contesting his or her assessment in the manner provided by s. 194. 171 , regardless of whether he or she has initiated an action pursuant to s. 194. 011. (g) The rules shall provide that no evidence shall be considered by the board except when presented during the time scheduled for the petitioner's hearing or at a time when the petitioner has been given reasonable notice; that a verbatim record of the proceedings shall be made, and proof of any documentary evidence presented shall be preserved and made available to the Department of Revenue, if requested; and that further judicial proceedings shall be as provided ins. 194.036. (h) Notwithstanding the provisions of this subsection, a petitioner may not present for consideration, and a board or special magistrate may not accept for consideration, testimony or other evidentiary materials that were requested of the petitioner in writing by the property appraiser of which the petitioner had knowledge but denied to the property appraiser. (i) Chapter 120 does not apply to hearings of the value adjustment board. (j) An assessment may not be contested unless a return as required bys. 193.052 was timely filed. For purposes of this paragraph, the term "timely filed" means filed by the deadline established ins. 193.062 or before the expiration of any extension granted under s. 193.063. If notice is mailed pursuant to s. 193.073(1 )(a), a complete return must be submitted under s. 193.073(1 )(a) for the assessment to be contested. (2) In each case, except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision. All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194.032. The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser. Findings of fact must be based on admitted evidence or a lack thereof. If a special magistrate has been appointed, the recommendations of the special magistrate shall be considered by the board. The clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue, notify each taxpayer and the property appraiser of the decision of the board. This notification shall be by first-class mail or by electronic means if selected by the taxpayer on the originally filed petition. If requested by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described ins. 194.037 in the manner and form requested. (3) Appearance before an advisory board or agency created by the county may not be required as a prerequisite condition to appearing before the value adjustment board. (4) A condominium homeowners' association may appear before the board to present testimony and evidence regarding the assessment of condominium units which the association represents. Such testimony and evidence shall be considered by the board with respect to hearing petitions filed by individual condominium unit owners, unless the owner requests otherwise. http://www.leg .state.fl.us/statutes/index.cfm? App_mode=Display _ Statute&URL=0100-0199/0194/0194.html 7/13 1/4/2019 Statutes & Const itution :View Statutes : Online Sunshine (5) For the purposes of review of a petition , the board may consider ~ssessments among comparable properties within homogeneous areas or neighborhoods . (6) For purposes of hearing joint petitions filed pursuant to s. 194.011(3)(e), each included parcel shall be considered by the board as a separate petition . Such separate petitions shall be heard consecutively by the board . If a special magistrate is appointed, such separate petitions shall all be assigned to the same special magistrate. History.-s. 21 , ch . 83 -204; s. 12 , ch. 83-216 ; s. 3, ch. 86 -175 ; s. 147 , ch . 91 -112 ; s. 2 , ch. 92 -32 ; s. 980 , ch . 95-147; s. 71 , ch. 2004 -11 ; s. 2, ch . 20 11-181 ; s. 12 , ch . 2012 -193 ; s. 4 , ch . 2013-192 ; s. 11 , ch . 2016 -128. 194.035 Special magistrates; property evaluators.- (1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less . Subject to appropriation , the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties . Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the va l ue adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years' experience in the area of ad valorem taxation . A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years' experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser's organization with not less than 5 years' experience in tangible personal property valuation . A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. Before appointing a special magistrate, a value adjustment board shall verify the special magistrate's qualifications . The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser. The special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upho l ding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three -fifths by the board of county commissioners and two- fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. (2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the http ://www.leg .state . fl . us/statutes/i ndex .cfm? App_ mode=Display _ Statute&U RL =0100-0199/0194/0194 . html 8/13 1/4/20 19 Statutes & Consti tution :View Statutes : Onl ine Sunshine value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. (3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state . Such training shall emphasize the department's standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1 ), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training . The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.-s. 22 , ch. 83-204 ; s . 148, ch . 91 -112 ; s . 981 , ch . 95-147 ; s. 4 , ch . 2002-18 ; s . 72 , ch . 2004 -11 ; s . 5, ch . 2008 -197; s. 12 , ch . 20 16-1 28. 194.036 Appeals.-Appeals of the decisions of the board shall be as follows: (1) If the property appraiser disagrees with the decision of the board , he or she may appeal the decision to the circuit court if one or more of the following criteria are met: (a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules , in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state ; (b) There is a variance from the property appraiser's assessed value in excess of the following: 15 percent variance from any assessment of $50,000 or less; 10 percent variance from any assessment in excess of $50,000 but not in excess of $500,000; 7.5 percent variance from any assessment in excess of $500,000 but not in excess of $1 million; or 5 percent variance from any assessment in excess of $1 million ; or (c) There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made. The department shall thereupon notify the clerk of the board who shall, within 15 days of the notification by the department, send the written decisions of the board to the department. Within 30 days of the receipt of the decisions by the department, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s. 194 .171 (1 ), and the provisions of s. 194.171 (2) shall not bar such action. (2) Any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171 . (3) The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initi ating the action. History.-s. 23, ch. 83 -204 ; s. 149, ch . 91 -112 ; s. 982 , ch . 95 -147 . 194.037 Disclosure of tax impact.- (1) After hearing all petitions, complaints, appeals, and disputes , the clerk shall make public notice of the findings and results of the board in at least a quarter-page size advertisement of a standard size or tabloid size newspaper, and the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper of general paid circulation in the county. The newspaper selected shall be one of http ://www.leg .state . fl . us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL=0 100-0199/0194/0194. html 9/13 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine general interest and readership in the community, and not one of limited subject matter, pursuant to chapter 50 . The headline shall read: TAX IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list the membe r s of the value adjustment board and the taxing authorities to which they are elected. The form shall show, in columnar form , for each of the property classes listed under subsection (2), the following information, with appropriate column totals: (a) In the first column, the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser. (b) In the second column, the number of parcels for which petitions were filed concerning a property tax exemption. (c) In the third column, the number of pa r cels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll. (d) In the fourth column, the number of parcels for which petitions were filed but not considered by the board because such petitions were withdrawn or settled prior to the board's consideration. (e) In the fifth column, the number of parcels for which petitions were filed requesting a change in assessed value, including requested changes in assessment classification. (f) In the sixth column, the net change in taxable value from the assessor's initial roll which results from board decisions. (g) In the seventh column, the net shift in taxes to parcels not granted relief by the board. The shift shall be computed as the amount shown in column 6 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s. 200.065(2)(d) or adopted by vote of the electors pursuant to s. 9(b) ors. 12, Art. VII of the State Constitution, but without adjustment as authorized pursuant to s. 200.065(6). If for any taxing authority the hearing has not been completed at the time the notice required herein is prepared, the millage rate used shall be that adopted in the hearing held pursuant to s. 200.065(2)(c). (2) There must be a line entry in each of the columns described in subsection (1 ), for each of the following property classes : (a) Improved residential property, which must be identified as "Residential." (b) Improved commercial property, which must be identified as "Commercial." (c) Improved industrial property, utility property, leasehold interests , subsurface rights, and other property not properly attributable to other classes listed in this section, which must be identifi ed as "Industrial and Misc." (d) Agricultural property, which must be identified as "Agricultural." (e) High-water recharge property, which must be identified as "High-Water Recharge." (f) Historic property used for commercial or certain nonprofit purposes, which shall be identified as "Historic Commercial or Nonprofit." (g) Tangible personal property, which must be identified as "Business Machinery and Equipment." (h) Vacant land and nonagricultural acreage, which must be identified as "Vacant Lots and Acreage ." (3) The form of the notice, including appropriate narrative and column descriptions, shall be prescribed by department rule and shall be brief and nontechnical to minimize confusion for the average taxpayer. History.-s . 24, ch . 83 -204 ; s . 150 , ch. 91 -112 ; s . 6, ch . 96 -204; s. 5, ch. 97 -117 ; s . 6, ch . 2007-321 ; s. 6 , ch. 2008 -197. PART II JUDICIAL REVIEW 194.171 Circuit court to have original jurisdiction in tax cases. 194.181 Parties to a tax suit. 194. 192 Costs; interest on unpaid taxes; penalty. 194.211 Injunction against tax sales . 194.231 Parties in suits relating to distribution, etc., of funds to counties , etc. 194.171 Circuit court to have original jurisdiction in tax cases .- http ://www.leg .state .fl.us/statutes/i ndex.cfm? App_ mode=Display _ Statute&URL =0 1 00-0199/0194/0194. html 10/13 1/4/20 19 Statutes & Consti tut ion :View Statutes : Onl ine Sunshine (1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located , except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085(4). (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193 .122(2), or after 60 days from the date a decision is rendered concern i ng such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . (3) Before an action to contest a tax assessment may be brought, the taxpayer shall pay to the collector not less than the amount of the tax which the taxpayer admits in good faith to be owing . The collector shall issue a receipt for the payment, and the receipt shall be filed with the complaint. Notwithstanding the provisions of chapter 197, payment of the taxes the taxpayer admits to be due and ow i ng and the timely filing of an action pursuant to this section shall suspend all procedures for the collection of taxes prior to final disposition of the action. (4) Payment of a tax shall not be deemed an admission that the tax was due and shall not prejudice the right to bring a timely action as provided in subsection (2) to challenge such tax and seek a refund. (5) No action to contest a tax assessment may be maintained, and any such action shall be dismissed , unless all taxes on the property assessed in years after the action is brought , which the taxpayer in good faith admits to be owing, are paid before they become delinquent. (6) The requirements of subsections (2), (3), and (5) are jurisdictional. No court shall have jurisdiction in such cases until after the requirements of both subsections (2) and (3) have been met. A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5). History.-s . 1, ch . 8586, 1921 ; CGL 1038 ; s . 2, ch . 29737 , 1955 ; s . 1 , ch . 67 -538 ; ss . 1, 2 , ch. 69 -55 ; s . 8 , ch . 69-102 ; s. 6 , ch . 69 -140 ; ss . 30 , 31 , ch . 70-243 ; s . 1, ch . 72 -239; s . 6 , ch . 74 -234 ; s. 17, ch. 82 -226 ; s . 7, ch . 83 -204 ; s . 56 , ch . 83 -217 ; s . 211 , ch . 85-342 ; s . 3, ch. 88 - 146 ; s . 151 , ch . 91 -112 ; s . 32 , ch . 94 -353 ; s . 1470 , ch . 95 -147 . Note .-Formerss. 192.21 , 194.151, 196 .01. 194. 181 Parties to a tax suit. - (1) The plaintiff in any tax suit shall be: (a) The taxpayer or other person contesting the assessment of any tax , the payment of which he or she is responsible for under a statute or a person who is responsible for the entire tax payment pursuant to a contract and has the written consent of the property owner, or the condom i nium association, cooperative association, or homeowners' association as defined in s. 723.075 which operates the units subject to the assessment; or (b) The property appraiser pursuant to s. 194.036. (2) In any case brought by the taxpayer or association contesting the assessment of any property, the county property appraiser shall be party defendant. In any case brought by the property appraiser pursuant to s. 194 .036(1)(a) or (b), the taxpayer shall be party defendant . In any case brought by the property appraiser pursuant to s. 194.036(1 )(c), the value adjustment board shall be party defendant. (3) In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or applications for tax deeds, the tax collector charged under the law with collecting such tax shall be the defendant . (4) In any suit involving a tax other than an ad valorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant . However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant. (5) In any suit in which the assessment of any tax , or the collection of any tax , tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution, the official of the state government responsible for overall supervision of the assessment and collection of such tax shall be made a party defendant of such suit. Any such suit shall be brought in that county having venue under s. 194.171 or, when that section is inapplicable, in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding, for which he or she shall receive no additional compensation. http ://www .leg.state .fl .us/statutes/i ndex .cfm? App _mode=Display _ Statute&U RL =0 100-0199/0194/0194 .html 11/13 1/4/20 19 Statutes & Const itut ion :View Statutes : Onl ine Sunshine (6) In any suit in which the validity of any statute or regulation found in, or issued pursuant to, chapters 192- 197, inclusive, is contested, the public officer affected may be a party plaintiff. History.-s. 3, ch . 8586, 1921; CGL 1040 ; ss. 1, 2, ch. 69-55; s . 7 , ch . 69-140; s . 32, ch. 70-243 ; s. 1, ch . 73-74; s. 9, ch . 76-133 ; s . 4 , ch . 76-234; s . 1, ch. 77-174; s. 27, ch . 83-204 ; s . 4 , ch . 88-146; s. 152, ch . 91-112; s. 983, ch . 95 -147 ; s . 7, ch . 2004-349 . Note.-Former s. 196.03. 194. 192 Costs; interest on unpaid taxes; penalty.- (1) In any suit involving the assessment or collection of any tax, the court shall assess all costs. (2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpayer for the deficiency and for interest on the deficiency at the rate of 12 percent per year from the date the tax became delinquent. If it finds that the amount of tax which the taxpayer has admitted to be owing is grossly disproportionate to the amount of tax found to be due and that the taxpayer's admission was not made in good faith, the court shall also assess a penalty at the rate of 10 percent of the deficiency per year from the date the tax became delinquent. History.-s . 8 , ch . 69-140; s . 33, ch. 70-243 ; s. 35, ch. 71-355; s. 2, ch . 72-239; s . 18, ch. 82-226; s. 4 , ch. 96-397 . 194.211 Injunction against tax sales.-ln any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to be contrary to law or equity, and in no case shall any complaint be dismissed because the tax assessment complained of, or the injunction asked for, involves personal property only. History.-s. 2, ch. 8586 , 1921; CGL 1039; ss. 1, 2, ch. 69-55; s. 34 , ch. 70-243. Note.-Former s. 196.02. 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc.- (1) No court shall hereafter enter any interlocutory or final order, decree, or judgment in any case involving the validity or constitutionality of any law relating to the distribution, apportionment, or allocation of any state excise or other taxes equally to the several counties in this state under such law, until it shall be made to appear of record in the case that the party to the cause seeking such order, decree, or judgment has duly served upon the chairperson of the board of county commissioners or the chairperson of the school board of each of the counties of this state or upon both such chairpersons of said boards, depending upon whether one or both of said boards has an interest in the subject matter, written notice of the pendency of the case and thereafter of all hearings of all applications or motions for such orders, decrees of judgments in such cases, at least 5 days before all hearings . (2) Such notice shall state the time, place and date of each such hearing and adjournments thereof, and shall be accompanied by copy of the complaint and petition, motion or application for any such order, decree, or judgment and the exhibits thereto attached, if any; and upon such service such boards of such counties having an interest in the subject matter of the case shall forthwith be and become parties to the cause, and shall be by order of the court properly aligned as parties plaintiff or defendant. History.-s . 1, ch. 19029, 1939; CGL 1940 Supp. 1279(110-f); s . 2, ch . 29737 , 1955; ss . 1, 2, ch . 69 -55; s . 1, ch . 69-300 ; s . 984, ch. 95- 147 . Note.-Former s. 196 .13. PART Ill ASSESSMENT: PRESUMPTION OF CORRECTNESS 194.301 Challenge to ad valorem tax assessment. 194.3015 Burden of proof. 194.301 Challenge to ad valorem tax assessment.- (1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory http ://www. leg .state . fl .us/statutes/index .cfm? App_ mode=D isplay _ Statute&U RL=0100-0199/0194/0194 .html 12/13 1/4/2019 Statutes & Constitution :V iew Statutes : Online Sunshine requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices , including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection . (2) In an administrative or judicial action in which an ad valorem tax assessment i s challenged , the burden of proof is on the party initiating the challenge . (a) If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value: 1. Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property; 2. Does not represent the classified use va l ue or fractional value of the property if the property is r equired to be assessed based on its character or use ; or 3. Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county. (b) If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193 .011 and professionally accepted appraisal practices. If the record lacks such evidence , the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions . (c) If the revised assessment following remand is challenged , the procedures described in this section apply. (d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect. History.-s. 1, ch . 97-85 ; s. 1, ch . 2009-12 1. 194.3015 Burden of proof.- (1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser's assessment is not supported by any reasonable hypothesis of a legal assessment . All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida . It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent. (2) This section is intended to clarify existing law and apply retroactively. History.-s . 2 , ch . 2009 -121 . Copyright © 1995-2019 The Florida Legislature • PrivacY. Statement • Contact Us http ://www. leg .state . fl. us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0194/0194. html 13/13 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine Select Year: 2018 ~ Go The 2018 Florida Statutes Title XIX PUBLIC BUSINESS ChaP-ter 286 PUBLIC BUSINESS: MISCELLANEOUS PROVISIONS CHAPTER 286 PUBLIC BUSINESS: MISCELLANEOUS PROVISIONS View Entire ChaP-ter 286.001 Reports statutorily required; filing, maintenance, retrieval, and provision of copies. 286.0105 Notices of meetings and hearings must advise that a record is required to appeal. 286.011 Public meetings and records; public inspection; criminal and civil penalties. 286.0111 Legislative review of certain exemptions from requirements for public meetings and recordkeeping by governmental entities. 286.0113 General exemptions from public meetings. 286.0114 Public meetings; reasonable opportunity to be heard; attorney fees. 286.01141 Criminal justice commissions; public meetings exemption. 286.0115 Access to local public officials; quasi-judicial proceedings on local government land use matters. 286.012 Voting requirement at meetings of governmental bodies. 286.021 Department of State to hold title to patents, trademarks, copyrights, etc. 286.031 Authority of Department of State in connection with patents, trademarks, copyrights, etc. 286.035 Constitution Revision Commission; powers of chair; assistance by state and local agencies. 286.036 Taxation and Budget Reform Commission; powers. 286.041 Prohibited requirements of bidders on contracts for public works relative to income tax returns. 286.043 Limitation on use of funds for discriminatory contract or bid specifications relating to car rental concessions at airports. 286.23 Real property conveyed to public agency; disclosure of beneficial interests; notice; exemptions. 286.25 Publication or statement of state sponsorship. 286 .26 Accessibility of public meetings to the physically handicapped. 286.27 Use of state funds for greeting cards prohibited. 286.29 Climate-friendly public business. 286.001 Reports statutorily required; filing, maintenance, retrieval, and provision of copies.- (1) Unless otherwise specifically provided by law, any agency or officer of the executive, legislative, or judicial branches of state government, the State Board of Education, the Board of Governors of the State University System, or the Public Service Commission required or authorized by law to make reports regularly or periodically shall fulfill such requirement by filing an abstract of the report with the statutorily or administratively designated recipients of the report and an abstract and one copy of the report with the Division of Library and Information Services of the Department of State, unless the head of the reporting entity makes a determination that the additional cost of providing the entire report to the statutorily or administratively designated recipients is justified. A one-page summary justifying the determination shall be submitted to the chairs of the governmental operations committees of both houses of the Legislature. The abstract of the contents of such report shall be no more than one-half page in length. The actual report shall be retained by the reporting agency or officer, and copies of the report shall be provided to interested parties and the statutorily or administratively designated recipients of the report upon request. http ://www.leg .state .fl .us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286.html 1/10 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine (2) With respect to reports statutorily required of agencies or officers within the executive , legislative, or judicial branches of state government , the State Board of Education, the Board of Governors of the State Unive r sity System , or the Public Serv i ce Commission , it is the duty of the division, in addition to its duties under s. 257.05, to: (a) Regularly compile and update bibliographic information on such reports for distribution as provided i n paragraph (b). Such bibliographic information may be included in the bibliographies prepared by the division pursuant to s. 257.05(3). (b) Provide for at least quarterly distribution of bibliographic information on reports to: 1. Agencies and officers within the executive, legislative, and judicial branches of state government, the State Board of Education, the Board of Governors of the State University System, and the Public Service Commission , free of charge; and 2. Other interested parties upon request properly made and upon payment of the actual cost of duplication pursuant to s. 119.07(1). (3) As soon as practicable, the administrative head of each executive, legislative, or judicial agency and each agency of the State Board of Education , the Board of Governors of the State University System, and the Public Service Commission required by law to make reports periodically shall ensure that those reports are created, stored , managed, updated, retrieved, and disseminated through electronic means . (4) This section may not be construed to waive or modify the requirement ins. 257 .05(2) pertaining to the provision of copies of state publications to the division . History.-ss . 26 , 28 , 29 , ch . 84-254; s. 12 , ch . 92-98; s . 104, ch . 92 -142; s. 29 , ch . 95-196 ; s. 34 , ch . 2007 -217 ; s . 8, ch. 2015 -117. 286.0105 Notices of meetings and hearings must advise that a record is required to appeal.-Each board , commission, or agency of this state or of any political subdivision thereof shall include in the notice of any meeting or hearing, if notice of the meeting or hearing is required , of such board, commission , or agency, conspicuously on such notice, the advice that, if a person decides to appeal any decision made by the board, agency, or commission with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose , he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based . The requirements of this section do not apply to the notice provided ins. 200.065(3). History.-s. 1, ch . 80-150; s. 14, ch . 88 -216 ; s. 209 , ch. 95-148 . 286.011 Public meetings and records; public inspection; criminal and civil penalties.- (1) All meetings of any board or commission of any state agency or authority or of any agency or authority of any county, municipal corporation , or political subdivision, except as otherwise provided in the Constitution , including meetings with or attended by any person elected to such board or commission , but who has not yet taken office, at which official acts are to be taken are declared to be public meetings open to the public at all times , and no resolution, rule, or formal action shall be considered binding except as taken or made at such meeting. The board or commission must provide reasonable notice of all such meetings. (2) The minutes of a meeting of any such board or commission of any such state agency or authority shall be promptly recorded, and such records shall be open to public inspection. The circuit courts of this state shall have jurisdiction to issue injunctions to enforce the purposes of this section upon application by any citizen of this state. (3)(a) Any public officer who violates any provision of this section is guilty of a noncriminal infraction , punishable by fine not exceeding $500 . (b) Any person who is a member of a board or commission or of any state agency or authority of any county, municipal corporation, or political subdivision who knowingly violates the provisions of this section by attending a meeting not held in accordance with the provisions hereof is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 ors. 775.083. (c) Conduct which occurs outside the state which would constitute a knowing violation of this section is a misdemeanor of the second degree, punishable as provided ins. 775.082 ors. 775 .083 . http ://www.leg .state .tl.us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 2/10 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine (4) Whenever an action has been filed against any board or commission of any state agency or authority or any agency or authority of any county, municipal corporation, or po l itical subdivision to enforce the provisions of this section or to invalidate the actions of any such board, commission, agency, or authority, which action was taken in violation of this section, and the court determines that the defendant or defendants to such action acted in violation of this section, the court shall assess a reasonable attorney's fee against such agency, and may assess a reasonable attorney's fee against the individual filing such an action if the court finds it was filed in bad faith or was frivolous. Any fees so assessed may be assessed against the individual member or members of such board or commission; provided, that in any case where the board or commission seeks the advice of its attorney and such advice is followed, no such fees shall be assessed against the individual member or members of the board or commission. However, this subsection shall not apply to a state attorney or his or her duly authorized assistants or any officer charged with enforcing the provisions of this section. (5) Whenever any board or commission of any state agency or authority or any agency or authority of any county, municipal corporation, or political subdivision appeals any court order which has found said board, commission, agency, or authority to have violated this section, and such order is affirmed, the court shall assess a reasonable attorney's fee for the appeal against such board, commission , agency, or authori ty. Any fees so assessed may be assessed against the individual member or members of such board or commission; provided , that in any case where the board or commission seeks the advice of its attorney and such advice is followed, no such fees shall be assessed against the individual member or members of the board or commission. (6) All persons subject to subsection (1) are prohibited from holding meetings at any facility or location which discriminates on the basis of sex, age, race, creed, color, origin , or economic status or which operates in such a manner as to unreasonably restrict public access to such a facility. (7) Whenever any member of any board or commission of any state agency or authority or any agency or authority of any county, municipal corporation , or political subdivision is charged with a violation of this section and is subsequently acquitted, the board or commission is authorized to reimburse said member for any portion of his or her reasonable attorney's fees. (8) Notwithstanding the provisions of subsection (1 ), any board or commission of any state agency or authority or any agency or authority of any county, municipal corporation, or political subdivision, and the chief administrative or executive officer of the governmental entity, may meet in private with the entity's attorney to discuss pending litigation to which the entity is presently a party before a court or administrative agency, provided that the following conditions are met: (a) The entity's attorney shall advise the entity at a public meeting that he or she desires advice concerning the litigation. (b) The subject matter of the meeting shall be confined to settlement negotiations or strategy sessions related to litigation expenditures. (c) The entire session shall be recorded by a certified court reporter. The reporter shall record the times of commencement and termination of the session, all discussion and proceedings, the names of all persons present at any time , and the names of all persons speaking. No portion of the session shall be off the record. The court reporter 's notes shall be fully transcribed and filed with the entity's clerk within a reasonable time after the meeting. (d) The entity shall give reasonable public notice of the time and date of the attorney-client session and the names of persons who will be attending the session. The session shall commence at an open meeting at which the persons chairing the meeting shall announce the commencement and estimated length of the attorney-client session and the names of the persons attending. At the conclus i on of the attorney-client session, the meeting shall be reopened, and the person chairing the meeting shall announce the termination of the session. (e) The transcript shall be made part of the public record upon conclusion of the litigation. History.-s . 1, ch . 67-356 ; s. 159, ch . 71-136 ; s. 1, ch . 78 -365; s . 6 , ch . 85-301; s. 33 , ch . 91 -224; s. 1, ch . 93-232 ; s. 210 , ch . 95 -148; s. 1, ch . 95 -353; s. 2, ch. 2012-25. http ://www.leg.state .fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .htm1 3/10 1/4/2019 Statutes & Constitutio n :View Statutes : Online Sunshine 286.0111 Legislative review of certain exemptions from requirements for public meetings and recordkeeping by governmental entities.-The provisions of s. 119.15 , the Open Government Sunset Review Act , apply to the provisions of law which provide exemptions to s. 286 .011 , as provided in s. 119.15. History.-s. 9 , ch . 84 -298 ; s. 2, ch . 85 -301 ; s . 3, ch . 95 -217 ; s. 53 , ch . 2008-4 . 286.0113 General exemptions from public meetings.- (1) That portion of a meeting that would reveal a security or firesafety system plan or portion thereof made confidential and exempt bys. 119.071 (3)(a) is exempt from s. 286 .011 ands. 24(b), Art. I of the State Constitution. This subsection is subject to the Open Government Sunset Review Act in accordance with s. 119. 15 and shall stand repealed on October 2, 2023, unless reviewed and saved from repeal through reenactment by the Legislature. (2)(a) For purposes of this subsection: 1. "Competitive solicitation" means the process of requesting and receiving sealed bids, proposals, or replies in accordance with the terms of a competitive process , regardless of the method of procurement. 2. "Team" means a group of members established by an agency for the purpose of conducting negotiations as part of a competitive solicitation . (b)1 . Any portion of a meeting at which a negotiation with a vendor is conducted pursuant to a competitive solicitation , at which a vendor makes an oral presentation as part of a competitive solicitation , or at which a vendor answers questions as part of a competitive solicitation i s exemp t from s. 286.011 ands . 24(b), Art. I of the State Constitution. 2. Any portion of a team meeting at which negotiation strategies are discussed is exempt from s. 286 .011 and s. 24(b), Ar t. I of the State Constitution . (c)1. A complete recording shall be made of any portion of an exempt meeting . No portion of the exempt meeting may be held off the record . 2. The recording of, and any records presented at, the exempt meeting are exempt from s. 119 .07(1) and s. 24(a), Art. I of the State Constitution until such time as the agency provides notice of an intended decision or until 30 days after opening the bids, proposals , or final replies , whichever occurs earlier. 3. If the agency rejects all bids, proposals, or replies and concurrently provides notice of its intent to reissue a competitive solicitation, the recording and any records presented at the exempt meeting remain exempt from s. 119 .07(1) and s. 24(a), Art. I of the State Constitution until such time as the agency provides notice of an intended decision concerning the reissued competitive solicitation or until the agency withdraws the reissued competi tive solicitation. A recording and any records presented at an exempt meeting are not exempt fo r longer than 12 months after the initial agency notice rejecting all bids , proposals, or replies . History.-s. 2, ch. 2001-361 ; s. 44 , ch . 2005 -251 ; s. 2, ch. 2006-158 ; s. 2, ch . 2006 -284 ; s. 13 , ch. 2010 -151 ; s . 2, ch . 2011 -140 ; s. 2, ch. 2016 -49 ; s. 3, ch . 2018-146 . 286.0114 Public meetings; reasonable opportunity to be heard; attorney fees.- (1) For purposes of this section , "board or commission" means a board or commission of any state agency or authority or of any agency or authority of a county, municipal corporation , or political subdivision . (2) Members of the public shall be given a reasonable opportunity to be heard on a proposition before a board or commission. The opportunity to be heard need not occur at the same meeting at which the board or commission takes official action on the proposition if the opportunity occurs at a meeting that is during the decisionmaking process and is within reasonable proximity in time before the meeting at which the board or commission takes the official action . This section does not prohibit a board or commission from maintain i ng orderly conduct or proper decorum in a public meeting. The opportunity to be heard is subject to rules or policies adopted by the board or commission, as provided in subsection (4). (3) The requirements in subsection (2) do not apply to: (a) An official act that must be taken to deal with an emergency situation affecting the public health , welfare, or safety, if compliance with the requirements would cause an unreasonable delay in the ability of the board or commission to act; http ://www.leg .state .fl .us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286.html 4/10 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine (b) An official act involving no more than a ministerial act, including, but not limited to, approval of minutes and ceremonial proclamations; (c) A meeting that is exempt from s. 286.011; or (d) A meeting during which the board or commission is acting in a quasi-judicial capacity. This paragraph does not affect the right of a person to be heard as otherwise provided by law. (4) Rules or policies of a board or commission which govern the opportunity to be heard are limited to those that: (a) Provide guidelines regarding the amount of time an individual has to address the board or commission; (b) Prescribe procedures for allowing representatives of groups or factions on a proposition to address the board or commission, rather than all members of such groups or factions, at meetings in which a large number of individuals wish to be heard; (c) Prescribe procedures or forms for an individual to use in order to inform the board or commission of a desire to be heard; to indicate his or her support, opposition, or neutrality on a proposition; and to indicate his or her designation of a representative to speak for him or her or his or her group on a proposition if he or she so chooses; or (d) Designate a specified period of time for public comment. (5) If a board or commission adopts rules or policies in compliance with this section and follows such rules or policies when providing an opportunity for members of the public to be heard, the board or commission is deemed to be acting in compliance with this section. (6) A circuit court has jurisdiction to issue an injunction for the purpose of enforcing this section upon the filing of an application for such injunction by a citizen of this state. (7)(a) Whenever an action is filed against a board or commission to enforce this section, the court shall assess reasonable attorney fees against such board or commission if the court determines that the defendant to such action acted in violation of this section. The court may assess reasonable attorney fees against the individual filing such an action if the court finds that the action was filed in bad faith or was frivolous. This paragraph does not apply to a state attorney or his or her duly authorized assistants or an officer charged with enforcing this section. (b) Whenever a board or commission appeals a court order that has found the board or commission to have violated this section, and such order is affirmed, the court shall assess reasonable attorney fees for the appeal against such board or commission. (8) An action taken by a board or commission which is found to be in violation of this section is not void as a result of that violation. History.-s. 1, ch. 2013-227 . 286.01141 Criminal justice commissions; public meetings exemption.- (1) As used in this section, the term: (a) "Duly constituted criminal justice commission" means an advisory commission created by municipal or county ordinance whose membership is comprised of individuals from the private sector and the public sector and whose purpose is to examine local criminal justice issues. (b) "Active" has the same meaning as provided ins. 119.011. (c) "Criminal intelligence information" has the same meaning as provided in s. 119.011. (d) "Criminal investigative information" has the same meaning as provided ins. 119.011. (2) That portion of a meeting of a duly constituted criminal justice commission at which members of the commission discuss active criminal intelligence information or active criminal investigative information that is currently being considered by, or which may foreseeably come before, the commission is exempt from s. 286.011 ands. 24(b), Art. I of the State Constitution, provided that at any public meeting of the criminal justice commission at which such matter is being considered, the commission members publicly disclose the fact that the matter has been discussed. History.-s. 1, ch. 2013-196; s. 1, ch. 2018-40. http ://www.leg .state.fl .us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 5/10 1/4/20 19 286.0115 matters.- Statutes & Const itu ti on :View Statutes : Online Sunsh ine Access to local public officials; quasi-judicial proceedings on local government land use (1 )(a) A county or municipality may adopt an ordinance or resolution removing the presumption of prejudice from ex parte communications with local public officials by establishing a process to disclose ex parte communications with such officials pursuant to this subsection or by adopting an alternative process for such disclosure. However, this subsection does not require a county or municipality to adopt any ordinance or resolution establishing a disclosure process. (b) As used in this subsection, the term "local public official" means any elected or appointed public official holding a county or municipal office who recommends or takes quasi-judicial action as a member of a board or commission. The term does not include a member of the board or commission of any state agency or authority. (c) Any person not otherwise prohibited by statute, charter provision, or ordinance may discuss with any local public official the merits of any matter on which action may be taken by any board or commission on which the local public official is a member. If adopted by county or municipal ordinance or resolution, adherence to the following procedures shall remove the presumption of prejudice arising from ex parte communications with local public officials. 1. The substance of any ex parte communication with a local public official which relates to quasi-judicial action pending before the official is not presumed prejudicial to the action if the subject of the communication and the identity of the person, group, or entity with whom the communication took place is disclosed and made a part of the record before final action on the matter. 2. A local public official may read a written communication from any person. However, a written communication that relates to quasi-judicial action pending before a local public official shall not be presumed prejudicial to the action, and such written communication shall be made a part of the record before final action on the matter. 3. Local public officials may conduct investigations and site visits and may receive expert opinions regarding quasi-judicial action pending before them. Such activities shall not be presumed prejudicial to the action if the existence of the investigation, site visit, or expert opinion is made a part of the record before final action on the matter. 4. Disclosure made pursuant to subparagraphs 1., 2., and 3. must be made before or during the public meeting at which a vote is taken on such matters, so that persons who have opinions contrary to those expressed in the ex parte communication are given a reasonable opportunity to refute or respond to the communication. This subsection does not subject local public officials to part Ill of chapter 112 for not complying with this paragraph. (2)(a) Notwithstanding the provisions of subsection (1 ), a county or municipality may adopt an ordinance or resolution establishing the procedures and provisions of this subsection for quasi-judicial proceedings on local government land use matters. The ordinance or resolution shall provide procedures and provisions identical to this subsection. However, this subsection does not require a county or municipality to adopt such an ordinance or resolution. (b) In a quasi-judicial proceeding on local government land use matters, a person who appears before the decisionmaking body who is not a party or party-intervenor shall be allowed to testify before the decisionmaking body, subject to control by the decisionmaking body, and may be requested to respond to questions from the decisionmaking body, but need not be sworn as a witness, is not required to be subject to cross-examination, and is not required to be qualified as an expert witness. The decisionmaking body shall assign weight and credibility to such testimony as it deems appropriate. A party or party-intervenor in a quasi-judicial proceeding on local government land use matters, upon request by another party or party-intervenor, shall be sworn as a witness, shall be subject to cross-examination by other parties or party-intervenors, and shall be required to be qualified as an expert witness, as appropriate. (c) In a quasi-judicial proceeding on local government land use matters, a person may not be precluded from communicating directly with a member of the decisionmaking body by application of ex parte communication prohibitions. Disclosure of such communications by a member of the decisionmaking body is not required, and such nondisclosure shall not be presumed prejudicial to the decision of the decisionmaking body. All decisions of the http ://www.leg .state .fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 6/10 1/4/20 19 Statutes & Const itut ion :View Statutes : Onl ine Sunshine decisionmaking body in a quasi-judicial proceeding on local government land use matters must be supported by substantial, competent evidence in the record pertinent to the proceeding, irrespective of such communications. (3) This section does not restrict the authority of any board or commission to establish rules or procedures governing public hearings or contacts with local public officials. History.-s . 1, ch. 95-352; s . 31, ch. 96-324 . 286.012 Voting requirement at meetings of governmental bodies.-A member of a state, county, or municipal governmental board, commission, or agency who is present at a meeting of any such body at which an official decision, ruling, or other official act is to be taken or adopted may not abstain from voting in regard to any such decision, ruling, or act; and a vote shall be recorded or counted for each such member present, unless, with respect to any such member, there is, or appears to be, a possible conflict of interest under s. 112.311, s. 112.313, s. 112.3143, or additional or more stringent standards of conduct, if any, adopted pursuant to s. 112.326. If there is, or appears to be, a possible conflict under s. 112.311, s. 112.313, ors. 112.3143, the member shall comply with the disclosure requirements of s. 112.3143. If the only conflict or possible conflict is one arising from the additional or more stringent standards adopted pursuant to s. 112.326, the member shall comply with any disclosure requirements adopted pursuant to s. 112.326. If the official decision, ruling, or act occurs in the context of a quasi-judicial proceeding, a member may abstain from voting on such matter if the abstention is to assure a fair proceeding free from potential bias or prejudice. History.-s . 1, ch . 72-311; s. 9, ch . 75-208; s. 2, ch. 84-357; s. 13, ch . 94-277; s. 19 , ch. 2013-36; s. 7 , ch. 2014-183. 286.021 Department of State to hold title to patents, trademarks, copyrights, etc.-The legal title and every right, interest, claim or demand of any kind in and to any patent, trademark or copyright, or application for the same, now owned or held, or as may hereafter be acquired, owned and held by the state, or any of its boards, commissions or agencies, is hereby granted to and vested in the Department of State for the use and benefit of the state; and no person, firm or corporation shall be entitled to use the same without the written consent of said Department of State. History.-s . 1, ch . 21959, 1943; ss. 22, 35, ch. 69-106; s . 2, ch. 70-440; s . 15, ch . 79-65 . Note.-Former s. 272.01 . 286.031 Authority of Department of State in connection with patents, trademarks, copyrights, etc.-The Department of State is authorized to do and perform any and all things necessary to secure letters patent, copyright and trademark on any invention or otherwise, and to enforce the rights of the state therein; to license, lease, assign, or otherwise give written consent to any person, firm or corporation for the manufacture or use thereof, on a royalty basis, or for such other consideration as said department shall deem proper; to take any and all action necessary, including legal actions, to protect the same against improper or unlawful use or infringement, and to enforce the collection of any sums due the state and said department for the manufacture or use thereof by any other party; to sell any of the same and to execute any and all instruments on behalf of the state necessary to consummate any such sale; and to do any and all other acts necessary and proper for the execution of powers and duties herein conferred upon said department for the benefit of the state. History.-s . 2, ch . 21959, 1943; ss . 22, 35, ch. 69-106; s. Z, ch . 70 -440; s. 16, ch . 79-65 . Note.-Former s. 272.02. 286.035 Constitution Revision Commission; powers of chair; assistance by state and local agencies.- (1) The chair of the Constitution Revision Commission, appointed pursuant to s. 2, Art. XI of the State Constitution, is authorized to employ personnel and to incur expenses related to the official operation of the commission or its committees, to sign vouchers, and to otherwise expend funds appropriated to the commission for carrying out its official duties. (2) All state and local agencies are hereby authorized and directed to assist, in any manner necessary, the Constitution Revision Commission established pursuant to s. 2, Art. XI of the State Constitution upon its request or the request of its chair. History.-s. 1, ch. 77-201; s. 211, ch. 95-148 . http ://www .leg.state .fl .us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 7/10 1/4/20 19 Statutes & Co nst itution :View Statutes : Online Sunsh ine 286.036 Taxation and Budget Reform Commission ; powers.- (1) The Taxation and Budget Reform Commission appo i nted pursuant to s. 6, Ar t. XI of the State Constituti on , is authorized to employ personne l and to incur expenses related to the official operati on of the commission or its committees , and to expend funds appropriated to the commission for carrying out its official duties . Commission members and staff are entitled to per diem and reimbursement of travel expenses incurred in carrying out t he ir duties , as provided in s. 112.061. (2) All state and regional agencies and governments are authorized and directed to assist , in any manne r necessary, the Taxation and Budget Reform Commission upon i ts request . (3) All local governments are authorized to assist the Taxation and Budget Reform Commission in any manner necessary. Municipal and county governments are encouraged to cooperate with the commission , examine their taxation and budgetary policies , and submit recommendations to the commission in the form and manner prescribed by the commission. (4) Each Taxation and Budget Reform Commission establ i shed pursuant to s. 6, Art . XI of the State Constitution and this section may not act or operate later than June 30 of the third year following the year in which the commission is required to be established. (5) The Taxation and Budget Reform Commission is assigned , for administrative purposes , to the legislative branch. The Office of Legislative Services is directed to expedite, where possible, the business of the commission consistent with prudent financial and management practices. (6) The Legislative Auditing Committee may at any time , without regard to whether the Legislature is then in session or out of session , take under consideration any matter within the scope of the duties of the Taxation and Budget Reform Commission, and in connection therewith may exercise the powers of subpoena by law vested in a standing committee of the Legislature . History.-s. 12 , ch . 90-203 ; s. 6 , ch . 2007 -98 . 286.041 Prohibited requirements of bidders on contracts for public works relative to income tax returns.- (1) The state or any of its departments, agencies, bureaus, commissions , and officers and the counties , consolidated governments , municipalities , school districts, special districts, and other public bodies of this state , and the departments, agencies, bureaus , commissions , and officers thereof, shall not require , directly or indirectly, an audit or inspection of any federal or state income tax returns of any company, corporation, or person as a prior condition before entering into contracts with said company, corporation , or person to construct any public work or to supply any materials, labor, equipment or services, or any combination thereof . (2) Any person who violates the provisions of this section is guilty of a misdemeanor of the second degree , punishable as provided ins. 775.083 , except that the fine shall not be less than $100. History.-s. 1, ch. 72 -130 . 286.043 Limitation on use of funds for discriminatory contract or bid specifications relating to car rental concessions at airports.-No public funds shall be used by a unit of local government for the purpose of promulgating contract or bid specifications relating to car rental concessions at airports which would preclude a corporation authorized to do business in this state from submitting bids or entering into such contracts with such unit of local government . Noth i ng in this section shall prevent the local government from providing i n such specifications a minimum annual guarantee of revenue to be paid to such unit of local government. History.-s. 4, ch . 79 -119 . 286.23 Real property conveyed to public agency; disclosure of beneficial interests; notice; exemptions. (1) Any person or entity holding real property in the form of a partnership, limited partnership , corporation, trust, or any form of representative capacity whatsoever for others, except as otherwise provided in this section, shall , before entering into any contract whereby such real property held in representative capacity is sold , leased , taken by eminent domain, or otherwise conveyed to the state or any local governmental unit, or an agency of http ://www.leg.state .fl.us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 8/10 1/4/20 19 Statutes & Const itution :V iew Statutes : Online Sunshine either, make a public disclosure in writing, under oath and subject to the penalties prescribed for perjury, which shall state his or her name and address and the name and address of every person having a beneficial interest in the real property, however small or minimal. This written disclosure shall be made to the chief officer, or to his or her officially designated representative , of the state, local governmental unit , or agency of either, with which the transaction is made at least 10 days prior to the time of closing or, in the case of an eminent domain taking , within 48 hours after the time when the required sum is deposited in the registry of the court . Notice of the deposit shall be made to the person or entity by registered or certified mail before the 48-hour period begins . (2) The state or local governmental unit, or an agency of either, shall send written notice by registered mail to the person required to make disclosures under this section, prior to the time when such disclosures are required to be made, which written request shall also inform the person required to make such disclosure that such disclosure must be made under oath, subject to the penalties prescribed for perjury. (3)(a) The beneficia l interest in any entity registered with the Federal Securities Exchange Commission or registered pursuant to chapter 517 , whose interest is for sale to the general public, is hereby exempt from the provisions of this section. When disclosure of persons having beneficial interests in nonpublic entities is required, the enti ty or person shall not be required by the provisions of this section to disclose persons or entities holding less than 5 percent of the beneficial interest in the disclosing entity. (b) In the case of an eminent domain taking, any entity or person other than a public officer or public employee, holding real property in the form of a trust which was created more than 3 years prior to the deposit of the required sum in the registry of the court, is hereby exempt from the provisions of this section. However, i n order to qualify for the exemption set forth in this section , the trustee of such trust shall be required to certify within 48 hours after such deposit, under penalty of perjury, that no public officer or public employee has any beneficial interest whatsoever in such trust. Disclosure of any changes in the trust instrument or of persons having beneficial interest in the trust shall be made if such changes occurred during the 3 years prior to the deposit of said sum in the registry of the court. (4) This section shall be liberally construed to accomplish the purpose of requiring the identification of the actual parties benefiting from any transaction with a governmental unit or agency involving the procurement of the ownership or use of property by such governmental unit or agency. History.-ss . 1, 2, 3 , 4 , 5, ch . 74 -174 ; s. 1, ch . 77-174 ; s . 72 , ch . 86-186; s. 7, ch . 91 -56 ; s. 212 , ch . 95-148. 286.25 Publication or statement of state sponsorship.-Any nongovernmental organization which sponsors a program financed partially by state funds or funds obtained from a state agency shall , in publicizing, advertising, or describing the sponsorship of the program, state: "Sponsored by _(name of organization)_ and the State of Florida." If the sponsorship reference i s in written material , the words "State of Florida" shall appear in the same size letters or type as the name of the organization. History.-s . 1, ch. 77-224. 286.26 Accessibility of public meetings to the physically handicapped.- (1) Whenever any board or commission of any state agency or authority, or of any agency or authority of any county, municipal corporation, or other political subdivision, which has scheduled a meeting at which official acts are to be taken receives, at least 48 hours prior to the meeting, a written request by a physically handicapped person to attend the meeting, directed to the chairperson or director of such board, commission , agency, or authority, such chairperson or director shall provide a manner by which such person may attend the meeting at its scheduled site or reschedule the meeting to a site which would be accessible to such person . (2) If an affected handicapped person objects in the written request, nothing contained in the provisions of this section shall be construed or interpreted to permit the use of human physical assistance to the physically handicapped in lieu of the construction or use of ramps or other mechanical devices in order to comply with the provisions of this section. History.-s. 1, ch . 77-277 ; s. 1, ch . 79 -170; s. 116 , ch. 79-400; s. 1, ch . 81 -268 . http ://www.leg .state .f1 .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 9/10 Statutes & Constitution :View Statutes : Onl ine Sunsh in e 1/4/2019 286.27 Use of state funds for greeting cards prohibited.-No state funds shall be expended for the purchase, preparation, printing, or mailing of any card the sole purpose of which is to convey holiday greetings . History.-s . 1, ch . 92-21. 286.29 Climate-friendly public business.-The Legislature recognizes the importance of leadership by state government in the area of energy efficiency and in reducing the greenhouse gas emissions of state government operations. The following shall pertain to all state agencies when conducting public business: (1) The Department of Management Services shall develop the "Florida Climate -Friendly Preferred Products List ." In maintaining that list, the department, in consultation with the Department of Environmental Protection, shall continually assess products currently available for purchase under state term contracts to identify specific products and vendors that offer clear energy efficiency or other environmental benefits over competing products . When procuring products from state term contracts, state agencies shall first consult the Florida Climate-Friendly Preferred Products List and procure such products if the price is comparable. (2) State agencies shall contract for meeting and conference space only with hotels or conference facilities that have received the "Green Lodging" designation from the Department of Environmental Protection for best practices in water, energy, and waste efficiency standards , unless the responsible state agency head makes a determination that no other viable alternative exists . The Department of Environmental Protection is authorized to adopt rules to i mplement the "Green Lodging" program. (3) Each state agency shall ensure that all maintained vehicles meet minimum maintenance schedules shown to reduce fuel consumption , which include: ensuring appropriate tire pressures and tread depth; replacing fuel filters and emission filters at recommended intervals; using proper motor oils; and performing timely motor maintenance . Each state agency shall measure and report compliance to the Department of Management Services through the Equipment Management Information System database. (4) When procuring new vehicles , all state agencies, state un i versities, community colleges, and local governments that purchase vehicles under a state purchasing plan shall first define the intended purpose for the vehicle and determine which of the following use classes for which the vehicle is being procured: (a) State business travel, designated operator; (b) State business travel, pool operators; (c) Construction, agricultural , or maintenance work; (d) Conveyance of passengers; (e) Conveyance of building or maintenance materials and supplies; (f) Off-road vehicle, motorcycle , or all-terrain vehicle; (g) Emergency response; or (h) Other. Vehicles described in paragraphs (a) through (h), when being processed for purchase or leasing agreements , must be selected for the greatest fuel efficiency available for a given use class when fuel economy data are available . Exceptions may be made for individual vehicles in paragraph (g) when accompanied, during the procuremen t process , by documentation indicating that the operator or ope r ators will exclusively be emergency first responders or have special documented need for exceptional vehicle performance characteristics. Any request for an exception must be approved by the purchasing agency head and any exceptional performance characteristics denoted as a part of the procurement process prior to purchase . (5) All state agencies shall use ethanol and biodiesel blended fuels when available. State agencies administering central fueling operations for state-owned vehicles shall procure biofuels for fleet needs to the greatest extent practicable. History.-s. 23 , ch. 2008 -227 ; s. 25 , ch. 2018 -110. Copyright © 1995-2019 The Florida Legislature • Privacv. Statement • Contact Us http ://www.leg.state .fl .us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 10/10 Naples ilaily News NaplesNews.com Published Daily Naples, FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority, personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Na- ples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither pa id nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Customer BCC/CLERK OF CIRCUIT COURT Pub Dates December 31 , 2018 a. ~ . /i . ' 'tJialLL £2/\ {Signture of affianti Swo rn to and subscribed before me Thi s De cembe r 31, 2018 Ad Number Copyline P.O .# 2187825 NOTICE OF MEETING VA /.•··· ··• .. \ [. .j CommllslonfGG126041 \. / MyComm.E,q,1111.lli:19,2021 ...... , _""""' _ _,_ NOTICE OF MEETING VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA Notice is hereby given that the COLLIER COUNTY VALUE ADJUSTMENT BOARD (VAB) will conduct its final meeting for the 2018 Tax Year on January 14, 2019 at 2:00 P.M. in the County Commission Boardroom, 3299 Tamiami Trail E, 3rd Floor, Naples, Florida. In addition, the VAB will review and adopt Special Magistrate Recommendations, certify real property and tangible personal property tax rolls for 2018, review current legislative bills affecting the VAB process, recap the process for 2018, hear public comment and discuss other related issues at the sugQestion or request of the Chairman, Staff or Board members prior to or during the meeting. If a person decides to appeal a decision made by the VAB with respect to any matter considered at this meeting, a record of the proceeding will be needed for such purpose, and such person will need to ensure that a verbatim record of the proceeding is made, to include the testimony and evidence upon which any such appeal is to be based. If you are a person with a disability who needs any accommodation in order to participate in this proceeding, please contact the Facilities Management Division at (239) 252-8380, located at 3335 Tamiami Trail East, Naples, FL 34112. VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA BURT SAUNDERS, CHAIRMAN CRYSTAL K. KINZEL, CLERK By: Ann Jennejohn, Deputy Clerk (SEAL) December 31, 2018 No 2187825 NOTICE OF MEETING VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA Notice is hereby given that the COLLIER COUNTY VALUE ADJUSTMENT BOARD (VAB) will conduct its final meeting for the 2018 Tax Year on January 14, 2019 at 2:00 P.M. in the County Commission Boardroom, 3299 Tamiami Trail E, 3rd Floor, Naples, Florida. In addition, the VAB will review and adopt Special Magistrate Recommendations, certify real property and tangible personal property tax rolls for 2018, review current legislative bills affecting the VAB process, recap the process for 2018, hear public comment and discuss other related issues at the suggestion or request of the Chairman, Staff or Board members prior to or during the meeting. If a person decides to appeal a decis i on made by the VAB with respect to any matter considered at this meeting, a record of the proceeding will be needed for such purpose, and such person will need to ensure that a verbatim record of the proceeding is made, to include the testimony and evidence upon which any such appeal is to be based. If you are a person with a disability who needs any accommodation in order to participate in this proceeding, please contact the Facilities Management Division at (239) 252-8380, located at 3335 Tamiami Trail East, Naples, FL 34112. VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA BURT SAUNDERS, CHAIRMAN CRYSTAL K. KINZEL, CLERK By: Ann Jennejohn, Deputy Clerk (SEAL) Collier County Government Communicatio n & Customer Relations Division 3299 Tamiami Trail E., Suite 102 Naples, Florida 34112-5746 December 18, 20 18 colliergov .net twitter.com/CollierPIO facebook.com/CollierGov youtube.com/CollierGov FOR IMMEDIATE RELEASE NOTICE OF PUBLIC MEETING COLLIER COUNTY VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA MONDAY, JANUARY 14, 2019 2P.M. Notice is hereby given that the Collier County Value Adjustment Board will meet at 2 p .m. on Monday, January 14, in the Board of County Commissioner 's Chambers , Third Floor, Collier County Government Center, 3299 Tamiami Trail East , Naples , Florida, 34112. The purpose of this meeting is to review and adopt Special Magistrate Recommendations, certify real property and tangible personal property tax rolls/or 2018, review current legislative bills affecting the VAB process, recap the process/or 2018, hear public co mment and discuss other related issues at the suggestion or request of the Chairman, Staff or Board members prior to or during the meeting. In regard to the public meeting: Two or more members of the Board of County Commissioners may be present and may participate at the meeting. The subject matter of this meeting may be an item for discussion and action at a future Board of County Commissioners meeting. All interested parties are invited to attend, and to register to speak. All registered public speakers will be limited to three minutes unless permission for additional time is granted by the chairman. Collier County Ordinance No. 2004-05 requires that all lobbyists shall, before engaging in any lobbying activities (including, but not limited to , addressing the Board of County Commissioners, an advisory board or quasi-judicial board), register with the Clerk to the Board at the Board Minutes and Records Department. Anyone who requires an auxiliary aid or service for effective communication, or other reasonable accommodations in order to participate in this proceeding, should contact the Collier County Facilities Management Division, located at 3335 Tamiami Trail E., Suite 101, Naples , Florida 34112 , or (239) 252- 8380, as soon as possible, but no later than 48 hours before the scheduled event. Such reasonable accommodations will be provided at no cost to the individual. For more information, call the V AB Clerk at (239) 252-8406 . ITEM2 Agenda & Minutes ITEM2A Approval of Agenda COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA JANUARY 14, 2019 @ 2:00 pm Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 V AB Members and Alternates: Burt Saunders, V AB Chairman (BCC, District 3) Andy Solis , V AB Vice-Chairman (BCC, District 2) Erick Carter (Collier County School Board, District 4) Nace Cohen (Business Citizen Member) Rebecca Earney (Homestead Citizen Member) Vacant (Alternate Homestead Citizen Member) I. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 2. Agenda and Minutes A. Approval of today 's agenda B. Approval/ Acceptance of Minutes from August 6 , 2018 V AB meeting 3. General Business Discussion A. Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting VAB I) Department of Revenue -Property Tax Oversight (a) Hurricane Abatement Forms (dated 9/22/2018) (b) PTO Bulletin 18-03 regarding : Substantial Completion and Qualifying Improvement (dated 9/28/2018) (c) PTO Bulletin 18-04 regarding : Status of Florida Constitutional Amendments I and 2 (dated 11/07/2018) 2) Florida Legislative Session (2019) Proposed Bills (as of 12/18/18) (a) HB 51 "Property Tax Exemptions" B. Correspondence from Petitioners I) C. Tycho Howell (no petition filed) 2) Steven Davies (#2018-00207) 3) Carl Suarez (#2018-00167) C. Board Member Vacancy 4. Public Comment s. VAB Members or Staff Comment 6. Adoption of Special Magistrates' Recommendations for 2018 V AB Page I January 14, 2019 fll /1 .1.1'7fl1 Q ltPm 1A • Ho mes tead Exe mpti on Petit ions • Port a bili ty Tra nsfe r Petiti ons • Wh o ll y Exe mpti on Petiti ons • T an g ibl e Perso na l Pro pert y • T ax Petiti ons: Res id entia l and Co mm ercia l 7. Adoption of Certification of the Value Adjustment Board -Tangible Personal Property (DR-488 TPP) 8. Adoption of Certification of the Value Adjustment Board -Real Property (DR-488 RP) 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) 10 . Discussion/Motion to permit V AB Counsel to review V AB website to ensure compliance and consistency 11. Set date for 2019 V AB Organizational Meeting: Mond ay , Aug ust 12, 201 9 at 9:00 am (proposed & room reserved) 12 . Adjourn Pa ge 2 January 14 , 2019 ITEM2B Approval/ Acceptance of V AB Minutes 08/06/2018 01 /14 /2019 Item 2B August 6, 2018 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, August 6, 2018 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: CHAIRMAN: Burt Saunders, BCC Member Andrew Solis, BCC Member ALSO PRESENT: Erick Carter, School Board Member Rebecca Earney, Homestead Citizen Member Nace Cohen, Business Citizen Member (Excused) Holly E. Cosby, Esq., Counsel to the Board Annabel Ybaceta, Collier County Property Appraiser Jack Redding, Property Appraiser's Office Page 1 01/14/2019 Item 28 August 6, 2018 MS. COSBY: I believe we have a hot mic. Good morning. Today is Monday, August 6th, at 9:02 a.m. I will call the Value Adjustment Board for Collier County's organizational meeting to order. We have --the first item on our agenda, No. 1, is roll call and Pledge of Allegiance. So let's start with the pledge, and then we'll go to roll call. Commissioner Saunders, will you lead us. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Thank you. We'll go ahead and take roll call. I will affirm that we have quorum. I will begin. Holly Cosby, Value Adjustment Board counsel. Mr. Carter, will you -- SCHOOL BOARD MEMBER CARTER: Present. MS. COSBY: You have to say your name. We're going to just -- SCHOOL BOARD MEMBER CARTER: Oh, oh. MS. COSBY: Say your name for the record. SCHOOL BOARD MEMBER CARTER: Erick Carter, Collier County School Board, District 4, present. COMMISSIONER SAUNDERS: Burt Saunders, Collier County Commission, District 3, and present. MS. COSBY: Thank you. COMMISSIONER SOLIS: Andy Solis, Collier County Commission, District 2, present. HOMESTEAD MEMBER EARNEY: Rebecca Earney, citizen member. MS. COSBY: Thank you. I will certify that we do have --we'll go on to No. 2. We do have a quorum pursuant to Florida Statute 194.015. And I will also state on the record that I have reviewed the affidavit of publication for this meeting, and I find it sufficient to Page 2 01/14/2019 ltem 2B August 6, 2018 proceed. And we've already done introductions. SCHOOL BOARD MEMBER CARTER: Also, just for the record, Nace Cohen did text me and said he is ill, so he couldn't make it today. MS. COSBY: Thank you very much. And as we've already gone ahead and introduced everybody on the record and advised that Nace Cohen cannot make it and, even so, we do have a quorum, and then we have introductions with regards to Clerk to the Board. Ms. Kinzel is not present in the room, but we do also have Ms. Patricia Morgan here. She's the Value Adjustment Board ex officio --or clerk instead of the --she stands instead of Ms. Kinzel in many functions, if not all functions. Moving on to Item C, and this was the resignation of alternate homestead citizen member, and I believe his last name was Khan. Per the discussion during the final meeting, the Board requested that we reach out to Mr. Khan. Instead of vacating his position, seeing if he'll resign, and he did, and we do have a copy of that email within the agenda packet. I have got a lot of blank pages here for some reason. COMMISSIONER SOLIS: Is that a position that we need to publicly advertise and -- MS. COSBY: That was now going to be my --going to be something that we needed to discuss as a board. I will tell you that we don't need that position. Quorum is one commissioner, one school --school board member, and then one of the two citizen members. We love it when you're all here. Please keep coming. But we have two citizen members. So in the event Mr. Cohen today could not make it, we could still hold the meeting because Ms. Earney is here. And we do have, in my experience, usually a full board. You all do show up. So to have that alternate person isn't absolutely necessary, but I did want to bring it up Page 3 01/14/2019 Item 2B August 6, 2018 to the Board and see if the Board would like to continue with that position. If you'd like, we can certainly engage the school board. Oh, it's a homestead member. We can engage the --we can engage the Board of County Commissioners in appointing an alternate member. But, I mean, Ms. Earney shows up all the time, and we're grateful for that. COMMISSIONER SAUNDERS: Well, right now if you were not feeling well today, we would not be able to proceed, and so I think we should go ahead and get another alternate. I don't see any downside to doing that. HOMESTEAD MEMBER EARNEY: Exactly. COMMISSIONER SAUNDERS: Hopefully we won't need that. MS. COSBY: I didn't hear you. COMMISSIONER SAUNDERS: No. I was saying that we can't proceed unless we have at least one citizen member and, for example, today we have one citizen member. If she was not feeling well, we wouldn't be able to proceed. MS. COSBY: You are correct. COMMISSIONER SAUNDERS: So I think we should get an alternate. MS. COSBY: You'd like to get the alternate, okay. I guess we would need a motion, then, at this point from the Board to --well, we can't do that yet. We don't have --we'll table that and move it to --I'll move it right past Item 4, and we'll call it 4A, because we don't have a chair yet. But we'll keep that --we'll keep that in mind if the Board would like that. Moving forward, confirmation of the Board of County Commissioners and school board appointed members. It's an informational item only. I just want to advise the Board that I did do a background and research compliance check to ensure that Ms. Earney and Mr. Cohen still qualify as citizen members in their capacities, and Page 4 01 /14 /2019 Item 2B August 6, 2018 they both do. And I have provided documentation of that which, unfortunately, everything that I'm looking at is completely blank here. I'm hoping you-all can see stuff. COMMISSIONER SOLIS: Did that last year. MS. COSBY: So moving on to Item 4, we will need a motion for the appointment of a V AB chair for this year, and I will advise that the chair must be a commissioner. COMMISSIONER SOLIS: I would move that my distinguished colleague, Commissioner Saunders, be the chair this year for the V AB. COMMISSIONER SAUNDERS: I appreciate the confidence that my colleague has placed in me. There are big shoes to fill to take that position, and I commit to you that I'll do the best job that I can. MS. COSBY: So we have a motion by Commissioner Solis -- SCHOOL BOARD MEMBER CARTER: I'll second. MS. COSBY: --to appoint Commissioner Saunders as chair. We have a second by Mr. Carter. SCHOOL BOARD MEMBER CARTER: I have a second. MS. COSBY: Do we have any discussion on this item? (No response.) MS. COSBY: All those in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Commissioner Saunders, before we tum over the agenda that we have set in --over to you, I just want to make sure that we add the Item 4 A, and this would be with regards to engaging the Board of County Commissioners to appoint an alternate --an alternate citizen member Page 5 01 /14 /2019 Item 2B August 6, 2018 who's homesteaded in Collier County, and that would be so that they can also come to the meetings, and in the event we have another absence, illness, we can ensure that we do have a citizen member present, although Ms. Earney has been fantastic. CHAIRMAN SAUNDERS: Then we need a motion to direct that the County Commission -- MS. COSBY: Engage. CHAIRMAN SAUNDERS: --request an alternate for our membership. So is there a motion? COMMISSIONER SOLIS: Second --or I'll make that motion. CHAIRMAN SAUNDERS: Second? SCHOOL BOARD MEMBER CARTER: Yeah, I'll second it. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: I think we have some discussion, Commissioner; I'm sorry. Ms. Earney? CITIZEN MEMBER EARNEY: I do. Not with that position, but if you have to have a school board member, too, then should there be an alternate? SCHOOL BOARD MEMBER CARTER: Yeah. We always have an alternate. I think Ms. Donalds is our alternate at this point. She served on the Board in the past. We will be having our reorganization meeting in November. So at that point we will pick another --we will pick somebody, whether it's me or another board member, to be a representative and an alternate at that time as well. MS. COSBY: That's wonderful. Was --Ms. Earney, were you asking about an alternate citizen member, such as yourself? HOMESTEAD MEMBER EARNEY: School board member. Page 6 01 /14 /2019 Item 2B August 6 , 2018 MS. COSBY: Okay. The school board member, yeah. Usually the school board does appoint an alternate. SCHOOL BOARD MEMBER CARTER: Which is a good point, yeah. MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: Thank you. CHAIRMAN SAUNDERS: Ifwe don't need a motion for that, then we'll move on to -- MS. COSBY: No, sir. CHAIRMAN SAUNDERS: --SA, the approval of today's agenda. SCHOOL BOARD MEMBER CARTER: I motion to approve the agenda. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: Item No. 6, we need to reappoint our V AB legal counsel. Ms. Holly Cosby has done a wonderful job. Is there a motion to -- COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: Second. CITIZEN MEMBER EARNEY: Second. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. Page 7 01 /14/2019 ltem 2B August 6, 2018 CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: Passes unanimously. Item No. 7, we need the appointment of the VAB special magistrates. Is there any discussion? And, Ms. Cosby, I assume that we appoint all four of these? MS. COSBY: Yes, sir. They're returning for next year. I believe they have a contract for two or three years, so this would just be ratifying the ones that we appointed last year. CHAIRMAN SAUNDERS: Is there a motion? SCHOOL BOARD MEMBER CARTER: I motion. CHAIRMAN SAUNDERS: Second . All in favor, signify by saying aye. COMMISSIONER SOLIS: Second. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: Item No. 8, request for board direction to obtain alternative special magistrates for 2018. Do we need alternative special magistrates? MS. COSBY: I can advise that last year we were just fine with the roster that we have here. I will also advise that in the event that we do not need additional magistrates, there wouldn't really be a necessity for that October special meeting that they --that we have --that you have previously set. I took on the calendar for last year as set with the idea that I was going to try and improve the process where necessary, where we could, and in one of the veins, I would like to --if we don't need a special magistrate, there really wouldn't be any Board action necessary in October. It would definitely save revenue, because then they wouldn't Page 8 01 /14/2019 Item 2B August 6, 2018 have to pay me to be here, fill your schedules up, they wouldn't need to pay for advertising and, really, the only item on that agenda at that time would be the need for possibly other special magistrates. CHAIRMAN SAUNDERS: So, in your opinion, we don't need an alternative special magistrate? MS. COSBY: At this time we don't. Here's what I would advise the Board. That would probably be based on the petition load. So after the TRIM notices come out mid August, once our filing deadline is finished and we start to see what's coming in after that, we would know whether or not we may need an additional special magistrate to carry that load. If we do, then at that time we would reach out to the Board and set another October --set an October meeting to appoint that person; otherwise, we could proceed with --you know, with this -- COMMISSIONER SOLIS: When was the last time that ever occurred where we needed to appoint an additional? MS. COSBY: I am unsure. I have only been here --this is my second year in Collier County, proudly, but we didn't need to do it last year, and we had a sufficient load of petitions. CHAIRMAN SAUNDERS: Unless there's some further discussion, we'll move on to the next item. SCHOOL BOARD MEMBER CARTER: So we won't have the meeting in October then? CHAIRMAN SAUNDERS: That's correct. SCHOOL BOARD MEMBER CARTER: Is that what I'm hearing? MS. COSBY: We're going to table that just to see what petitions come in. I just wanted to advise the Board there's no motion at this time that --well, here's what I would say: I believe we need a motion to allow Value Adjustment Board administration to gauge the need for an alternate special magistrate depending on petition load. So I think we would need permission to do that outside of having another Page 9 01 /14 /2019 Item 2B August 6, 2018 meeting to give permission. I think I would like some preliminary permission to do that. COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: Is there a second? SCHOOL BOARD MEMBER CARTER: I second that. CHAIRMAN SAUNDERS: Any discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: We'll contact you ifwe need to. CHAIRMAN SAUNDERS: We'll move on to Item No. 9, the approval of the minutes. SCHOOL BOARD MEMBER CARTER: Motion to approve the minutes. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: Any discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: Item No. 10. MS. COSBY: Department of Revenue Value Adjustment Board. CHAIRMAN SAUNDERS: Training. MS. COSBY: This is an informational item. No motion is Page 10 01 /14 /2019 Item 28 August 6, 2018 necessary. I will advise that I have completed the training. The attorney completing the training exempts the Board from completing the training. So the law states that either the Board takes the training or attorney can do so in your stead. And then I've done that and taken and passed the exam. CHAIRMAN SAUNDERS: Appreciate that. MS. COSBY: With, regretfully, a 94 percent. So I missed a few questions, but I've taken about 20 hours off your plate. SCHOOL BOARD MEMBER CARTER: Thank you. MS. COSBY: And we will ensure that all special magistrates have taken the training prior to hearing petitions. CHAIRMAN SAUNDERS: Item No. 11 is the attorney report. MS. COSBY: I will advise for the record that we have --okay. We've got a general overview of the Value Adjustment Board's role and property tax system including a process for complaints and the newly adopted legislative changes that affect the V AB process, which would Exhibit 1 lA. Then we have Al, which I'm going to open here, because all of my items -- COMMISSIONER SOLIS: They're all blank. MS. COSBY: --on the county computer are blank. COMMISSIONER SOLIS: And very small. MS. COSBY: What's that? COMMISSIONER SOLIS: And very small after Page 10. MS. COSBY: Very small. Oh, boy. We have provided legal updates to any changes and classifications and exemptions. None of this affects Value Adjustment Board operations, I will advise. This is more on the hearing front and special magistrate need for knowledge. Going on to 1 lB, however, I will advise that after our final meeting last year there was a complaint lodged to the Department of Revenue, and that is also in your --that is also in your exhibit packet. Page 11 01/14/2019 Item 2B August 6, 2018 That should be 1 IB. I was not in receipt of the initial correspondence. That correspondence was forwarded to the Department of Revenue, and then Steven Keller, the attorney for the Department of Revenue, forwarded it to my office, and I did review the complaint as necessary and respond. And I believed in the beginning --the complaint was quite vague as far as the Value Adjustment Board was concerned. It really seemed like the gentleman was complaining about Property Appraiser informational materials and brochures, which is not a V AB function and not something that I should ever comment on. And then further he was complaining about something that a special magistrate had done during a hearing. And when I probed further on that, it wasn't that he --I asked for a petition number so that I could review that verbatim and review what had gone on, and there wasn't a petition number. The gentleman had heard somebody else say. So we had some hearsay about what somebody else said that they felt happened during the Value Adjustment Board session last year. There was never anything specific provided to me that I could investigate. It was all either Property Appraiser concern or --and not to say the Property Appraiser's doing anything wrong. I just could not comment. And so we did --Property Appraiser was also --their office was also included in this complaint, and I'm sure that they have responded to the complaint. And, again, I don't want to say whether they had done anything wrong or right. I just had to abstain from that. But with regards to the Value Adjustment Board, we had done nothing wrong. I couldn't find anything wrong. I couldn't get any specifics or particulars to investigate to respond to. It was just more hearsay, what he had heard somebody else said. So as far as the Value Adjustment Board went with regards to that complaint, I haven't heard anything else from the Department of Page 12 01 /14 /2019 Item 2B August 6, 2018 Revenue. We've received no further complaint, and I believe at this time it rests. But I need to advise the V AB that it happens. CHAIRMAN SAUNDERS: Okay. Thank you. MS. COSBY: With regards to 1 lC --sorry, I can turn that back over to you, Commissioner. CHAIRMAN SAUNDERS: All right. 1 lC, resolution relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. So you need a simple motion to -- MS. COSBY: I need a motion for that resolution, which I'll have you sign when we are finished today. CHAIRMAN SAUNDERS: So we need a motion to adopt. SCHOOL BOARD MEMBER CARTER: I motion to adopt. CHAIRMAN SAUNDERS: Is there a second? COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: It passes unanimously. 1 lD, good-cause determinations. MS. COSBY: We have a -- CHAIRMAN SAUNDERS: So we would appoint you? MS. COSBY: You would appoint me for the good-cause late file, . yes, sir. COMMISSIONER SOLIS: So moved. SCHOOL BOARD MEMBER CARTER: Second. COMMISSIONER SOLIS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. Page 13 01 /14 /2019 Item 28 August 6, 2018 CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: It passes unanimously. And then we need to designate VAB clerk to determine good cause for hearing reschedules. MS. COSBY: With myself providing guidance, yes, sir. CHAIRMAN SAUNDERS: So when you say a "V AB clerk" -- MS. COSBY: That would be Ms. Morgan. CHAIRMAN SAUNDERS: So is there a motion to make that appointment? SCHOOL BOARD MEMBER CARTER: So moved. CHAIRMAN SAUNDERS: Is there a second? HOMESTEAD MEMBER EARNEY: Second. COMMISSIONER SOLIS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: Passes unanimously. MS. COSBY: I'd just like to clarify that that's a designation and not an appointment. So you're just designating. CHAIRMAN SAUNDERS: Okay. That's what we meant to say. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Number E, recommendation to adopt a resolution for V AB petition filing fee. Do you have any explanation of that, or we just go ahead and -- MS. COSBY: Every year we should set a filing fee. We have to Page 14 01 /14 /2019 Item 2B August 6 , 2018 have a resolution doing so. Maximum of $15 per petition. HOMESTEAD MEMBER EARNEY: Maximum of what? MS. COSBY: $15 per petition . CHAIRMAN SAUNDERS: Is that the same as it was last year? MS. COSBY: Yes, sir, and the year before and the year before. I can attest to that. CHAIRMAN SAUNDERS: Is there a motion? SCHOOL BOARD MEMBER CARTER: Motion to the $15. CHAIRMAN SAUNDERS: Second? CITIZEN MEMBER EARNEY: Second. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All in favor , signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye . CHAIRMAN SAUNDERS: Passes unanimously. Number F, Florida Department of Revenue Forms DR-488p, initial certification of the Value Adjustment Board. Do we need to have a motion to use that form, or is that just information? MS. COSBY: We need to --we would need a motion to initially certify the tax rolls. SCHOOL BOARD MEMBER CARTER: I so motion. CHAIRMAN SAUNDERS: Is there a second? COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? Page 15 (No response.) CHAIRMAN SAUNDERS: It passes unanimously. Number G. This looks like it's just informational. 01/14/2019 Item 2B August 6, 2018 MS. COSBY: Yes, and I will need to read this on the record. I want to make sure that verbatim reflects that all items that are physically present in the room today are as follows: Florida Government in the Sunshine Manual; Florida Administrative Code Rule, Chapter 12D-9; Department of Revenue Value Adjustment Board forms; Florida Revenue --Florida Administrative Code, Chapter 12D-10; Florida Administrative Code, 12D-51.001, 15 --51.002, 51.003; Uniform Policies and Procedures Manual and other legal resources and reference materials provided by the Department of Revenue; information for taxpayers regarding Florida Property Tax System and the Value Adjustment Board Process, and a Property Brochure; and then Florida Statutes Chapters 119,286, 192, 193, 194, 195, 196. CHAIRMAN SAUNDERS: All right. Item H, again, looks like just a report. MS. COSBY: It is a report of Value Adjustment Board expense, and it gives you a comparison of number of petitions that were received in previous years. CHAIRMAN SAUNDERS: Any discussion on that item? (No response.) CHAIRMAN SAUNDERS: Then we'll move on to Agenda Item No. 12. These are the dates of importance. If you could go through those for us. MS. COSBY: Absolutely. We've been advised per Property Appraiser staff that we will --the TRIM notices will be mailed on Monday, August 20th. A deadline with that --with that in mind, deadline to file petitions with the Value Adjustment Board and the Clerk's Office would be Friday September 14th by 5 p.m. That's 25 Page 16 01/14 /2019 Item 2B August 6 , 2018 days after the mailing of the TRIM. The date for the next regular Value Adjustment Board meeting with the room reserved, if we need an October meeting, will be Monday, October 1st at 9 a.m., or we would finalize our Value Adjustment Board session this year on Monday, March 4th, 2019 , unless the Board has any time conflicts with either of those dates. Magistrate hearings will be held between October and January, and we have --again, the proposed final meeting for the 2018 tax year would be Monday, March 4th, 2019, at 9 a.m. CHAIRMAN SAUNDERS: Are there any problems with the March 4th date as far as we know at this point? SCHOOL BOARD MEMBER CARTER: I see no issues. MS. COSBY: Okay. CHAIRMAN SAUNDERS: All right. Then the October 1 date is somewhat up in the air at this point. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Any discussion on that item? (No response.) CHAIRMAN SAUNDERS: Then we will move on to 13. Any further issues or questions? MS. COSBY: I do, because I have a compliance checklist that I go through. So I want to make sure that I have not missed anything on this that we need to state out loud. We've got the introduction of the board clerk, introduction of members, we appointed or ratified magistrates , all the rules I announced are present in the room, government in the Sunshine is present, associated forms are present. Local administrative procedures and forms of the Board or special magistrates are available, present in the room today as well. We don't have very many. And I will advise for the record that any local procedures here are Page 17 01/14 /2019 Item 28 August 6, 2018 ministerial in nature. They are not inconsistent with governing statutes, case law, attorney general opinions, or rules of the Department of Revenue. We did discuss, take testimony, or at least it is available for discussion today, Florida Property Tax System respective roles within this system, taxpayers opportunities to participate in the system, and property taxpayer rights. We did do a resolution, and we have a tentative schedule. And I will advise for the record there are two items that are not complete that are required to be completed. There is a reasoning for both. One is that all special magistrates have received Department of Revenue training and have completed the same and passed any corresponding exam if required. And the training came out about a week and a half ago. So it's not expected that our magistrates would be finished with the training at this time, but they will be finished before hearings commence or before they hear hearings. And with regards to the notices that have been given to any CEO of any municipality, that has not been done yet either because we have not received very many petitions or set hearings. But once that's done, if any of the parcels that are subject to any petitions fall with any municipality, then the CEO will receive notice of those hearings as well. And with that, I conclude. CHAIRMAN SAUNDERS: All right. Any comments, questions from the V AB members? HOMESTEAD MEMBER EARNEY: No. CHAIRMAN SAUNDERS: All right. Any public comment? I don't see any. Unless we have some other business, Ms. Cosby, I will adjourn the meeting. Page 18 01 /14 /2019 Item 2B August 6, 2018 MS. COSBY: You absolutely may. We're good. CHAIRMAN SAUNDERS: All right. We are adjourned. ******* There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:26 a.m. CHAIRMAN ATTEST: CRYSTAL K. KINZEL, CLERK These minutes approved by the Board on _____ , as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF U.S. LEGAL SUPPORT, INC., BY TERRI LEWIS, NOTARY PUBLIC/COURT REPORTER. Page 19 ITEM3 General Business Discussion ITEM 3A DOR-PTO Updates Florida Legislation 2019 01/14/2019 Item 3A EXECUTIVE SUMMARY Update from the Department of Revenue Property Tax Oversight Division and/or the Current Session of the Florida Legislature affecting Value Adjustment Board (VAB). OBJECTIVE: An update to any rule and/or form changes that affect the Value Adjustment Board from the Florida Department of Revenue , Property Tax Oversight Division. In addition , current legislative bill(s) before the Florida House and /or Florida Senate that could pose changes to the statutes and the Florida Administrative Code (F .A.C.) relating to the VAB . CONSIDERATIONS: To review any possible Department of Revenue and Legislative changes to the V AB rules , official forms , and the process and procedures . Included are the following: 2018 DOR -Property Tax Oversight (PTO) Notifications & Bulletins • Property Tax Oversight provided a message to update the affected parties on the availability of forms for administering the hurricane abatement process. The Emergency Rule 12DER18- 05 implemented Form DR-463 "Application for Abatement of Taxes for Homestead Residential Impro vements ; Form DR-486H "Petition to the Value Adjustment Board for Abatement of Taxes ; and Form DR-485H "Decision of the Value Adjustment Board for Abatement of Taxes Petition" for use in the process. Form DR-463 has been updated with new language and references (revision date 9/18). The Department recommends the continued use of the forms for administering Sections: 197 .318 and 194 .032 , Florida Statutes. • Property Tax Oversight issued a bulletin, PTO 18-03 , regarding an Attorney General Opinion, AGO 2018-02 (05 /31/2018) on the subject of Value Adjustment Board and "substantial completion" (see attached). Bulletin: PTO 18-03 also addresses Section 193.1555 and Section 193.1555 (5), F. S. in regards to "qualifying improvements or change of ownership or control " (see attached). • Property Tax Oversight informed the Property Appraisers of the results of the 2018 Florida Constitutional Amendments 1 and 2 through PTO Bulletin 18-04 ( see attached). 2019 Legislative Session The proposed bills affecting the V AB currently in the Florida House and Senate include , but are not limited to , the following: (a) HB 51 "Property Tax Exemptions" Page 1 HB 51 by Sirois HB 51 proposes: 01/14/2019 Item 3A Property Tax Exemptions: Property Tax Exemptions ; Increases property tax exemption for residents who are widows , widowers , blind , or totally and permanently disabled. Title: "An act relating to property tax exemptions ; amending s. 196 .202 , F .S .; increasing the property tax exemption for residents who are widows, widowers , blind, or totally and permanently disabled ; providing applicability; providing an effective date ." Effective Date (if adopted): Applies to tax years beginning on or after January 1, 2020. ***** RECOMMENDATION: To review the attached. For informational purposes only. Address any questions or concerns with V AB Legal Counsel. Attachments: • DOR-PTO -Email from Chief Assistant General Counsel , DOR-PTO (09 /22/18) • Form : DR-463 • Form: DR-486H • Form: DR-485H • DOR-PTO -Email from Chief Assistant General Counsel , DOR-PTO (09 /28 /2018) • PTO Bulletin 18-03 • Florida Statute Chapter 193 • DOR-PTO-Email from the Property Tax Oversight Program (11/07/2018) • PTO Bulletin 18-04 • House Bill (HB) 51 -by Sirois Page 2 ITEM 3Al Dept of Revenue - Property Tax Oversight Patricia L. Morgan From: Sent: To: Subject: Steve Keller <Steve .Keller @flo ri darevenue.com > Saturday, September 22 , 2018 4:24 PM 'rhettbullard@hotma i l.com'; 'derrick@derrickbennett.com'; 'rhettbullard_vab@hotmail.com '; 'aaron@uslegalteam.com '; 'rbm@freedmanmcclosky.com '; 'mse law@gmail.com '; 'kevin @wkevinrussel l.com '; 'kosanlaw@tampabay .rr.com '; 'bdavie@davielawfirm .com '; 'jmorey@bsk.com '; 'vernon@douglasandcarter.com '; 'emorrell@morrellpa.com '; 'williamh.jeter@comcast.net'; 'suzanne@whibbsandstone.com '; 'rchesnut@chesnutlawfl .com '; 'bradley@munlaw.net'; 'rwstevens_1@yahoo .com '; 'holly@cosbylaw.com '; 'derrill@mcateerlegal.com '; 'mikedisler@yahoo .com '; 'rinky@parwanilaw.com '; 'michelle@napierroll i nlaw.com '; 'lawhatter@aol.com '; 'thoward .esq@gma i l.com'; 'jmoyle@moylelaw.com'; 'bhoonhout@barneswal ker.com '; 'tom@ocalalawfi r m .com'; 'carrie@carrielaw.com '; 'RAFAELM@miamidade.gov'; 'BT 42 9 @bellsouth.net '; 'tprince@tpislandlaw.com '; 'rubinlawfirm@earthlink.net '; 'glennjsneider@gmail .com '; 'msuarez-murias@blesmlaw.com '; 'wattslaw@gte.net'; 'sproulljohnfjr@bellsouth .net'; 'pajimb@bellsouth .net '; 'dsaba@ljslawfirm .com '; 'sedwards@edwards -lawfirm.com '; 'marc@jmarcjonespa .com '; 'jd@boydlaw.net ' email regarding Hurricane Abatement Forms update To: VAB Attorneys In following up on the email below, we noticed that it should also be forwarded to VAB attorneys. This is a follow up email to forward to you the communication below sent September 14 to Propert y Appraisers, Tax Collectors, and Value Adjustment Board Clerks. Sincerely, Stephen J. Keller I Chief Assistant General Counsel -: Property Tax Oversight Section a Office of General Counsel s Department of Revenue ,!; 850 617 8347 FLORIDA email encryption status [unsecure]; signifies: not encrypted - - - - -original email - - - - - From: DORPTO Sent: Friday, September 14, 2018 3:37 PM To: DORPTO <DORPTO@floridarevenue.com> Subject: Hurricane Abatement Forms update TO: FROM: DATE: SUBJECT: Property Appraisers, Tax Collectors, Clerks of Court Property Tax Oversight September 14, 2018 Hurricane Abatement Forms Update Property Tax Oversight is providing this message to update you on the availability of forms for administering the hurricane abatement process. Emergency Rule 12DER18-05, which implemented Forms DR-463, Application for Abatement of Ta xe , for Homestead Residential Improvements; DR-486H, Petition to the Value Adjustment Board for Abatement of Taxes; and DR-485H, Decision of the Value Adjustment Board for Abatement of Tax es Petition, has reached its expiration date. The Department has not substantively updated the forms since adopting them by the emergency rule. The Department has added a clarifying note to the DR-463 form regarding the requirement of timely paid taxes in the year the hurricane occurred; removed references to the emergency rule; and updated the revision date to 9/18. The Department recommends the continued use of these forms for administering sections 197.31 8 and 194.032, Florida Statutes. The suggested forms are available on the PTO Forms webpage . Please direct any questions to DORPTO@floridarevenue.com . REMINDER: Applications for abatement may continue to be accepted and refunds processed without delay from current undistributed funds held for each taxing authority as described in s. 197.182(2), F.S. The abatement was created by legislation effective March 23, 2018, retroactive to January 1, 2016, an d expiring January 1, 2021. See chapter 2018-118, sections 17, 14, and 63, Laws of Florida (CS/HB 7087). The provision for appeals to value adjustment boards became effective July 1, 2018. See chapter 2018-118, sections 14 and 63, L.O.F. (CS/HB 7087), amending s. 194.032, F.S. Thank you. ------------------------------____ ,, ______ , NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sen t unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather th at the email has been sent unencrypted in clear text form . Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error , please notify us immediately by return email. If you receive a F lori d a Department of Revenue communication that contains personal or confidential information , and you are not th e intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agenc y ar e public records. Both the message and the email address it was sent from ( excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Pleas e do no t include your social security number, federal employer identification number , or other sensitive information in an email to us. 2 Ii FLORIDA Application for Abatement of Taxes for Homestead Residential Improvements Section 197.318, Florida Statutes DR-463 Suggested Form Revised 09/18 Page 1 of 2 Application and supporting documentation are due to the property appraiser by March 1, 2019. COMPLETED BY APPLICANT Applicant County name Mailing Property address address (if different from mailing) Phone Parcel identification number, if available 1. Date damage or destruction occurred 2. Damage was caused by □ Hurricane Hermine □ Hurricane Matthew □ Hurricane Irma 3. Number of days property was uninhabitable during the calendar year that the hurricane occurred (must be uninhabitable for at least 30 days): 4 . Attach documentation supporting that the residential improvement was uninhabitable including , but not limited to the following : Utility bills Insurance Information Contractor 's statements Building permit applications Building inspection certifications of occupancy Other: Under penalties of perjury , I declare that I have read this application and that the facts stated in it are true . Signature , applicant Date Complete and provide with supporting documentation to the county property appraiser. COMPLETED BY PROPERTY APPRAISER 1. Number of days property was uninhabitable (must be uninhabitable for at least 30 days): 2 . Just value of residential parcel as of January 1 of the year the hurricane occurred : 3. Postdisaster just value : 4 . Percent change in value : The property appraiser has determined that the applicant 's entitlement to the abatement is based on the above factors . If this determination is less than that claimed , an applicant may file a petition with the value adjustment board , pursuant to s. 194.011 (3), requesting that the claimed abatement be granted. See page 2 . Signature , property appraiser or designee Date Provide approved application to tax collector Instructions DR-463 R . 09/18 Page 2 of 2 The 2018 Florida Legislature enacted a law providing a reimbursement of property taxes for homesteaded property damaged or destroyed by Hurricanes Hermine or Matthew in the 2016 calendar year or Hurricane Irma in the 2017 calendar year . To be eligible for reimbursement , the homesteaded property must be determined "uninhabitable ," that is , the homesteaded property could not be used or occupied for the purpose for which it was constructed for a period of 30 days or more during the calendar year that the hurricane occurred as evidenced by documentation . The owner of the property must file a sworn application with the property appraiser's office by March 1, 2019 . Florida law provides that a claim for abatement is waived if the application is not filed by this date . Completed by Applicant: • • • • • If available , provide the property identification number for the damaged or destroyed property . Attach any documentation supporting the claim that the property was uninhabitable during the specified period . Sign , date , and forward the completed form to the property appraiser's office in the county where the property is located . NOTE: The law does not allow approval of an abatement unless taxes were timely paid for the year in which the hurricane occurred. If approved , the tax collector will issue a refund to the applicant. If your application for tax abatement under s . 197 .318 , F.S., is not determined satisfactorily , the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal conference with the local property appraiser. You may also file a petition with the value adjustment board clerk , pursuant to section 194 .011 (3), Florida Statutes . Regardless of a scheduled informal conference with the property appraiser, petitions involving determinations on tax abatements may be petitioned to the value adjustment board . Complete and file Form DR-486H , Petition to the Value Adjustment Board for Abatement of Taxes , with the value adjustment board clerk . Completed by Property Appraiser: • The property appraiser must investigate the application and documentation to determine if the applicant is entitled to an abatement of taxes . Applications filed after March 1, 2019 , waive the claim for abatement. • If the applicant is eligible for the reimbursement and the application was timely filed , review , sign and date this form . Forward to the tax collector by April 1, 2019 , providing : o The total number of days the property was uninhabitable. o The just value of the homesteaded property as of January 1 of the year the hurricane occurred . o The postdisaster just value . o The percent change in value applicable to the homesteaded property . • Provide a copy of this application , containing the property appraiser's determination , to the applicant. I i J FLORIDA PETITION TO THE VALUE ADJUSTMENT BOARD FOR ABATEMENT OF TAXES Sections 194.011 and 197.318, Florida Statutes DR-486H Suggested Form Revised 09/18 Page 1 of 3 Complete and file with the county clerk of the value adjustment board. Attach supporting documents and a copy of the determination received from the county property appraiser, Form DR-463. You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date . You can present facts that support your claim, and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. [i!i)}J;ql( ::t 1 ~ 1) l;J-1 ~ ----'"'wlJFH Jr-·----- Petition# I county Select County Tax year 20_ I Date received (c ~~ ~l PART 1. Taxpayer Information Tax payer name Representative Mailing address Parcel ID and for notices physical address Phone Email The standard way to receive information is by US mail. If possible, I prefer to receive information by □email D fax. D I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. □ I will not attend the hearing but would like my evidence considered. (In this instance only , you must submit duplicate copies of your evidence to the value adjustment board derk. Florida law allows the property appraiser to cross examine or object to your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.) D Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound by the requested time. For single joint petitions for multiple parcels or accounts, provide the time needed for the entire group. □ My witnesses or I will not be available to attend on specific dates. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence . At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted . When the property appraiser receives the petition, he or she will either send the property record card to vou or notify vou how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is completing part 3, the taxpayer must sign the petition in part 2. Alternatively, the taxpayer's written authorization or power of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 4 (s. 194.011(3), F.S.). Please complete one of the signatures below. DR-486H R. 09/18 Page 2 of 3 PART 2. Taxpayer Sianature Complete part 2 if you are representing yourself or if you are authorizing a representative listed in part 4 to represe nt you w ithout attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. D I authorize the person I appoint in part 4 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true . Signature, taxpayer Print name Date PART 3 . Emplovee, Attorney, or Licensed Professional Sianature Complete part 3 if you are the taxpayer's or an affiliated entity's employee or you are one of the following licensed representatives. I am (check any box that applies): D An employee of (taxpayer or an affil iated entity). D A Florida Bar licensed attorney (Florida Bar number ). DA Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ). DA Florida real estate broker licensed under Chapter 475 , Florida Statutes (license number ). DA Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ). I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer's behalf, and I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011 (3)(h), Florida Statutes , and that I have read this petition and the facts stated in it are true. Signature , representative Print name Date PART4. Unlicensed Representative Sianature Complete part 4 if you are an authorized representative not listed in part 4 above. D I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above AND (check one) D Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709 , F.S ., executed with the taxpayer's authorized signature ORD the taxpayer's authorized signature is in part 2 of this form . D I am an uncompensated representative filing this petition AND (check one) D the taxpayer's authorization is attached OR D the taxpayer's authorized signature is in part 2 of this form. I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011 (3)(h), Florida Statutes , and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date INFORMATION FOR THE TAXPAYER DR-4 86 H R. 09/18 Page 3 of 3 Keep this information for your files . Do not return this page to the VAB clerk. Informal Conference with Property Appraiser You have the right to an informal conference with the property appraiser . This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appra iser can present facts that support the assessment. To request a conference , contact your county property appraiser. PART 1. Taxpayer Information If you will not attend the hearing but would like your evidence considered , you must submit two copies of your ev idence to the VAB clerk before the hearing . The property appraiser may respond or object to your evidence . The ruling will occur under the same statutory guidelines as if you were present. The information in this section w ill be used by the VAB clerk to contact you regarding this petition . PART 2. Petition Information and Hearing Provide the time you think you will need on page 1. The VAB is not bound by the requested time. Exchange of Evidence Rule 12D-9.020(1)(a)-(c), F.A.C.: (1 )(a)1 . At least 15 days before a petition hearing , the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing , a summary of evidence to be presented by witnesses , and copies of all documentation to be presented at the hearing . 2. To calculate the fifteen (15) days , the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing . The last day of the period shall be included unless it is a Saturday, Sunday , or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday , Sunday, or legal holiday. (b) A pet itioner's noncompliance with pa ragraph (1 )(a) does not affect the petitioner 's right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S. (c) A petitioner's noncompliance with paragraph (1 )(a) does not authorize a value adjustment board or special magistrate to exclude the petitioner's evidence . However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition , and the pet itioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing , the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate . Reasonableness shall be determined by whether the material can be reviewed , investigated, and responded to or rebutted in the time frame remaining before the hearing . These requirements are more specifically described in subsection (8) of this rule and in paragraphs 12D-9 .025(4)(a) and (f), F.A.C . If you provide this evidence and make a written request for the property appraiser's evidence , the property appraiser must give you his or her ev idence at least seven days before the hearing . At the hearing , you have the right to have witnesses sworn . 11 FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD FOR ABATEMENT OF TAXES PETITION Section 197.318, Florida Statutes Select County County The actions below were taken on your petition. DR-485H Suggested Form Revised 09/18 D These actions are a recommendation only, not final D These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171 (2), 196.151, and 197 .2425, Florida Statutes.) Petition# Parcel ID Petitioner name Property The petitioner is: D taxpayer of record D taxpayer's address representative D other, explain: Decision Summary D Denied your petition D Granted your petition D Granted your petition in part Just value of the residential parcel as of January 1 of the Filed by applicant Property appraiser VAB detennined year the hurricane occurred. determined $ 1. Number of days property was uninhabitable 2. Postdisaster just value 3. Percentage change in value Reasons for Decision Fill-in fields will expand, or add pages as needed . Findings of Fact Conclusions of Law D Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Signature , special magistrate Print name Date Signature , VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time , and place when the recommended decision will be considered. To find the information, please call or visit our website at D Final Decision of the Value Adjustment Board Signature, chair , value adjustment board Print name Date of decision Siqnature , VAB clerk or representative Print name Date mailed to parties Patricia L. Morgan From: Sent: To: Subject: Attachments: Steve Keller < Steve .Keller@floridarevenue.com > Friday, September 28, 2018 2:17 PM 'rhettbullard@hotmail.com'; 'derrick@derrickbennett.com'; 'rhettbullard_vab@hotmail.com'; 'aaron@uslegalteam.com'; 'rbm@freedmanmcclosky.com'; 'mselaw@gmail.com'; 'kevin@wkevinrussell.com '; 'kosanlaw@tampabay.rr.com '; 'bdavie@davielawfirm.com'; 'jmorey@bsk.com'; 'vernon@douglasandcarter.com'; 'emorrell@morrellpa .com'; 'williamh.jeter@comcast.net'; 'suzanne@whibbsandstone.com'; 'rchesnut@chesnutlawfl.com'; 'bradley@munlaw.net'; 'rwstevens_ 1@yahoo.com '; 'holly@cosbylaw.com'; 'derrill@mcateerlegal.com'; 'mikedisler@yahoo .com'; 'rinky@parwanilaw.com'; 'michelle@napierrollinlaw.com'; 'lawhatter@aol.com '; 'thoward .esq@gmail.com'; 'jmoyle@moylelaw.com'; 'bhoonhout@barneswalker.com '; 'tom@ocalalawfirm.com'; 'carrie@carrielaw.com'; 'RAFAELM@miamidade.gov'; 'BT42 9 @bellsouth .net'; 'tprince@tpislandlaw.com '; 'rubinlawfirm@earthlink.net '; 'glennjsneider@gmail.com'; 'msuarez-murias@blesmlaw.com'; 'wattslaw@gte .net '; 'sproulljohnfjr@bellsouth.net'; 'pajimb@bellsouth.net'; 'dsaba@ljslawfirm.com '; 'sedwards@edwards-lawfirm.com'; 'marc@jmarcjonespa .com '; 'jd@boydlaw.net ' bulletin communication to VAB attorneys bulletin 2018 0928 e bulletin 18-03.pdf To: VAB Attorneys Attached is a bulletin communication sent to you as VAB attorneys. Sincerely, Stephen J. Keller i Chief Assistant General Counsel C: Property Tax Oversight Section i Office of General Counsel i Department of Revenue a 850 617 8347 FLORIDA email encryption status [unsecure]; signifies: not encrypted NOTIFICATION TO RECIPIENTS : The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather th at the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange . Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florid a Department of Revenue communication that contains personal or confidential information , and you are not th e intended recipient , you are prohibited from using the information in any way . All record of any such communication (electronic or otherwise) should be destroyed in its entirety . 1 Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agenc y ar e public records . Both the message and the email address it was sent from ( excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do no t include your social security number, federal employer identification number, or other sensitive information in an email to us. 2 Bulletin: PTO 18-03 To: Va lu e A dju stm e nt Board A tto rn eys From: Steve Ke ll e r , P ro perty Tax O ve rs ig ht , O ffice of Ge neral Co un se l Date: Se pt e mb er 2 8 , 20 18 Bulletin: PT O 18-0 3 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Value Adjustment Board Substantial Completion and Qualifying Improvement This bulletin will advise of the issuance of attorney general opinion AGO 2018-02 dated May 31, 2018 on the subject of value adjustment board and substantial completion. In that opinion, the attorney general considered a special magistrate's authority to hear taxpayer appeals from assessment valuations based on the disputed status of improvements to real property as substantially completed. The opinion referenced sections 192 .042(1), 193.1555(5)(a), 194 .011(3)(d), and 194 .035(1), F.S . (2017). These statutes provide for assessment issues that the VAB can administratively review and the types of special magistrates that hear these issues . The attorney general gave the following opinions : (1) Whether improvements to property were "substantially completed" as of January 1 is a valuation issue and a value adjustment board has authority to hear petitions of such issue under sections 192 .042(1 ), and 194.011 (3)(d), F.S . (2) For real property that is governed by section 193 .1555 , F.S ., whether improvements were "substantially completed" as of January 1 is an issue that must be heard by an attorney special magistrate if, pursuant to the challenged assessment , the subject improvement increases the just value of the real property by at least 25 percent. Section 193.1555(5), F.S. sets forth a general rule, subject to exceptions: "property assessed under this section shall be assessed at just value as of January 1 of the year following a qualifying improvement or change of ownership or control." For real property that is governed by section 193.1555 , F.S., a qualifying improvement means any substantially completed improvement that increases the just value of the property by at least 25 percent. Section 193.1555(5)(a), F.S. Section 193.1555, F.S. governs nonresidential real property that is not subject to the assessment limitations set forth in Art. VII, sections 4(a), (b), (c), (d), or (g), Florida Constitution [section 193.1555(1)(a), F.S.] and residential real property that is not assessed under s. 193.155 ors. 193.1554, F.S. [section 193.1555(2), F.S.] If you have any questions, please contact Steve Keller at 850-617-8347. Florida Attorney General Advisory Legal Opinion Number : AGO 2018-02 Date : May 31 , 2018 Subject: Value adjustment board and substantial completion Mr. Aaron B . Thalwitzer Legal Counsel , Volusia County VAB 1990 West New Haven Avenue Second Floor Melbourne , Florida 32904 RE : REAL PROPERTY ASSESSMENTS , VALUE ADJUSTMENT BOARD -authority to hear taxpayer appeal from assessment valuation based on disputed status of improvement to real property as substantially completed . §§ 192 .042(1 ), 193 .1555(5)(a), 194.011 (3)(d), and 194 .035(1), Fla . Stat. (2017). Dear Mr. Thalwitzer: On behalf of the Volusia County Value Adjustment Board , you have requested an opinion regarding the following issues : (1) Whether a value adjustment board ("VAB") has authority to hear taxpayer petitions appealing whether, under section 192 .042(1 ), Florida Statutes (2017), improvements to property were "substantially completed " as of January 1, and if so , what is the source of the VAB 's legal authority? (2) If the answer to question 1 is yes , whether a petition to a VAS appealing whether , under section 192.042(1 ), improvements to property were "substantially completed " as of January I must be heard by an attorney special magistrate , or a valuation special magistrate? In sum : (1) Pursuant to section 194.011 (3)(d), because the issue of whether improvements to property were "substantially completed " as of January 1 is part of the valuation appraisal process , a value adjustment board has authority to hear the pet itions of taxpayers appealing whether, under section 192 .042(1 ), improvements to real property were "substantially completed" as of January 1. (2) Pursuant to sections 193 .1555 and 194.035 , a petition to a value adjustment board appealing whether, under section 192.042(1 ), improvements were "substantially completed " as of January 1 must be heard by an attorney special magistrate if, pu rsuant to the challenged assessment, the subject improvement increases the just value of the real property by at least 25 percent ; improvements effecting an increase in an amount below that threshold percentage pursuant to the challenged assessment should be heard by a valuation special magistrate . QUESTION ONE Section 192.042(1 ), Florida Statutes , provides that all property "shall be assessed according to its just value as follows ": "Real property , on January 1 of each year . Improvements or portions not substantially completed on January 1 shall have no value placed thereon. 'Substantially completed ' shall mean that the improvement or some self-sufficient unit within it can be used for the purpose fo r which it was constructed ." Under this statute , if a taxpayer's improvement (or self-sufficient unit within it) is not "substantially completed " on January 1 of the subject year, "the assessment valuation for that year is to consist solely of the value of [the taxpayer's] land as if it were vacant."[1] "Although the improvement is not taxed under such a circumstance , this is not an exemption from taxation ; rather it is a part of the valuation appraisal process ."[2] Section 194 .011 (3)(d) establishes the procedure by which a taxpayer may challenge , before the value adjustment board , decisions of the property appraiser "as to valuation issues ." Therefore , read in pari materia , sections 192.042(1) and 194.011 (3)(d) supply the VAB 's legal authority to hear the petitions of taxpayers appealing whether improvements to property were "substantially completed " as of January 1. QUESTION TWO You next ask whether such an appeal should be heard by an attorney special magistrate or a valuation special magistrate . Sections 193 .1555(5)(a) and 194 .035 , Florida Statutes , answer this question . Section 194.035(1) provides , in pertinent part, that a "special magistrate appointed to hear ... determinations that a ... qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years' experience in the area of ad valorem taxation . A "special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years ' experience in real property valuation." Section 193.1555(5)(a), in turn , defines a "qualifying improvement" as "any substantially completed improvement that increases the just value of the property by at least 25 percent." Therefore , if the assessment valuation based on a challenged determination of substantial completion reflects an increase in the just value of the property of at least 25 percent , the appeal should be heard by an attorney special mag istrate . If the assessment valuation based on a challenged determination of substantial completion reflects an increase in the just value of the property of less than 25 percent , the appeal should be heard by a valuation special magistrate . Based on the foregoing , it is my opinion that the Volusia County Value Adjustment Board has authority to hear taxpayers' petitions appealing whether, under section 192.042(1 ), an improvement to property was "substantially completed " as of January 1. Challenges to assessments reflecting an increase , based on a disputed improvement , in the just value of the property of at least 25 percent shall be heard by an attorney special magistrate , and challenges to assessments reflecting an increase , based on a disputed improvement , in the just value of the property of less than 25 percent shall be heard by a valuation special magistrate. Sincerely , Pam Bond i Attorney General PB /ttlm ______________________________ _ [1] Klein v. Robbins , 947 So . 2d 623 , 624 (Fla . 3d DCA 2007) (citing Sunset Harbour Condo . Ass 'n v. Robbins , 914 So . 2d 925 , 932 (Fla . 2005), as revised on denial of reh'g (Nov . 3, 2005) ('This statute reflects the Legislature's intent to delay valuation of improvements to property until such time as these improvements are substantially completed.")). [2] Id. (Emphasis supplied .) 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine The 2018 Florida Statutes Title XIV TAXATION AND FINANCE Select Year: 2018 " Go ChaP-ter 193 ASSESSMENTS CHAPTER 193 ASSESSMENTS PARTI GENERAL PROVISIONS (ss.193.011-193.1556) PART II SPECIAL CLASSES OF PROPERTY (ss. 193.441-193.703) PART I GENERAL PROVISIONS 193.011 Factors to consider in deriving just valuation. View Entire ChaP-ter 193.015 Additional specific factor; effect of issuance or denial of permit to dredge, fill , or construct in state waters to their landward extent. 193.016 Property appraiser's assessment; effect of determinations by value adjustment board. 193.017 Low-income housing tax credit . 193.018 Land owned by a community land trust used to provide affordable housing; assessment; structural improvements , condominium parcels, and cooperative parcels. 193.023 Duties of the property appraiser in making assessments. 193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property. 193.0237 Assessment of multiple parcel buildings. 193.024 Deputy property appraisers. 193.052 Preparation and serving of returns . 193.062 Dates for filing returns. 193.063 Extension of date for filing tangible personal property tax returns . 193.072 Penalties for improper or late filing of returns and for failure to file returns. 193.073 Erroneous returns; estimate of assessment when no return filed . 193.074 Confidentiality of returns. 193.075 Mobile homes and recreational vehicles. 193.077 Notice of new, rebuilt, or expanded property. 193.085 Listing all property. 193.092 Assessment of property for back taxes. 193 .102 Lands subject to tax sale certificates; assessments; taxes not extended. 193.114 Preparation of assessment rolls. 193.1142 Approval of assessment rolls. 193.1145 Interim assessment rolls . http ://www.leg .state .fl .us/statutes/i ndex.cfm? App_ mode=Display_ Statute&U RL=0 100-0199/0193/0193 .html 1/43 1/4/2019 Statutes & Constituti on :View Statutes : Online Sunshine 193.1147 Performance review panel. 193 .116 Municipal assessment rolls. 193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls . 193.132 Prior assessments validated. 193 . 133 Effect of mortgage fraud on property assessments. 193 . 155 Homestead assessments. 193 .1551 Assessment of certain homestead property damaged in 2004 named storms. 193.1554 Assessment of nonhomestead residential property. 193.1555 Assessment of certain residential and nonresidential real property. 193 .1556 Notice of change of ownership or control required . 193.011 Factors to consider in deriving just valuation.-ln arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length ; (2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration the legally permissible use of the property, including any applicable judicial limitation, local or state land use regulation , or historic preservation ordinance, and any zoning changes, concurrency requirements, and permits necessary to achieve the highest and best use, and considering any moratorium imposed by executive order, law, ordinance , regulation , resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratori um or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; (3) The location of said property; (4) The quantity or size of said property ; (5) The cost of said property and the present replacement value of any improvements thereon; (6) The condition of said property; (7) The income from said property; and (8) The net proceeds of the sale of the property, as received by the seller, after deducti on of all of the usual and reasonable fees and costs of the sale , including the costs and expenses of financing , and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized , directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property. History.-s. 1, ch . 63 -250 ; s. 1, ch . 67 -167 ; ss . 1, 2 , ch . 69 -55 ; s. 13 , ch . 69-216 ; s. 8 , ch. 70-243 ; s. 20 , ch . 74-234 ; s. 1 , ch . 77 -102 ; s. 1 , ch . 77 -363 ; s. 6 , ch . 79-334 ; s. 1, ch. 88 -101 ; s. 1, ch . 93 -132 ; s. 1, ch . 97-117 ; s. 1, ch . 2008 -197 . Note.-Former s. 193.021. 193.015 Additional specific factor; effect of issuance or denial of permit to dredge, fill, or construct in state waters to their landward extent.- (1) If the Department of Environmental Protection issues or denies a permit to dredge, fill , or otherwise construct in or on waters of the state, as defined in chapter 403, to their landward extent as determined under 1s. 403.817(2), the property appraiser is expressly directed to consider the effect of that issuance or denial on the value of the property and any limitation that the issuance or denial may impose on the highest and best use of the property to its landward extent. http://www. leg .state. fl . us/statutes/index .cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193 .html 2/43 1/4/20 19 Statutes & Constitution :View Statutes : Onl ine Sunshine (2) The Department of Environmental Protection shall provide the property appraiser of each county in which such property is situated a copy of any final agency action relating to an application for such a permit. (3) The provisions of subsection (1) do not apply if: (a) The property owner had no reasonable basis for expecting approval of the application for permit; or (b) The application for permit was denied because of an incomplete filing, failure to meet an applicable deadline, or failure to comply with administrative or procedural requ i rements. History.-s. 3, ch . 84-79; s. 42, ch . 94-356 . 1 Note.-Repealed bys. 14, ch . 94-122 . 193.016 Property appraiser's assessment; effect of determinations by value adjustment board.-lf the property appraiser's assessment of the same items of tangible personal property in the previous year was adjusted by the value adjustment board and the decision of the board to reduce the assessment was not successfully appealed by the property appraiser, the property appraiser shall consider the reduced values determined by the value adjustment board in assessing those items of tangible personal property. If the property appraiser adjusts upward the reduced values previously determined by the value adjustment board, the property appraiser shall assert additional basic and underlying facts not properly considered by the value adjustment board as the basis for the increased valuation notwithstanding the prior adjustment by the board. History.-s. 2 , ch. 2000-262. 193.017 Low-income housing tax credit.-Property used for affordable housing which has received a low- income housing tax credit from the Florida Housing Finance Corporation, as authorized bys. 420.5099, shall be assessed under s. 193.011 and, consistent withs. 420.5099(5) and (6), pursuant to this section. (1) The tax credits granted and the financing generated by the tax credits may not be considered as income to the property. (2) The actual rental income from rent-restricted units in such a property shall be recognized by the property appraiser. (3) Any costs paid for by tax credits and costs paid for by additional financing proceeds received under chapter 420 may not be included in the valuation of the property. (4) If an extended low-income housing agreement is filed in the official public records of the county in which the property is located, the agreement, and any recorded amendment or supplement thereto, shall be considered a land-use regulation and a limitation on the highest and best use of the property during the term of the agreement, amendment, or supplement . History.-s . 6, ch . 2004-349. 193.018 Land owned by a community land trust used to provide affordable housing; assessment; structural improvements, condominium parcels, and cooperative parcels.- (1) As used in this section, the term "community land trust" means a nonprofit entity that is qualified as charitable under s. 501 (c)(3) of the Internal Revenue Code and has as one of its purposes the acquisition of land to be held in perpetuity for the primary purpose of providing affordable homeownership. (2) A community land trust may convey structural improvements, condominium parcels, or cooperative parcels, that are located on specific parcels of land that are identified by a legal description contained in and subject to a ground lease having a term of at least 99 years, for the purpose of providing affordable housing to natural persons or families who meet the extremely-low-income, very-low-income, low-income, or moderate-income limits specified ins. 420.0004, or the income limits for workforce housing, as defined ins. 420.5095(3). A community land trust shall retain a preemptive option to purchase any structural improvements, condominium parcels, or cooperative parcels on the land at a price determined by a formula specified in the ground lease which is designed to ensure that the structural improvements, condominium parcels, or cooperative parcels remain affordable. (3) In arriving at just valuation under s. 193.011, a structural improvement, condominium parcel, or cooperative parcel providing affordable housing on land owned by a community land trust, and the land owned by http ://www. leg .state .fl .us/statutes/i ndex.cfm? App _mode=Display_ Statute&U RL =0100-0199/0193/0193 .html 3/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine a community land trust that is subject to a 99-year or longer ground lease, shall be assessed using the following criteria: (a) The amount a willing purchaser would pay a willing seller for the land is limited to an amount commensurate with the terms of the ground lease that restricts the use of the land to the provision of affordable housing in perpetuity. (b) The amount a willing purchaser would pay a willing seller for resale-restricted improvements, condominium parcels, or cooperative parcels is limited to the amount determined by the formula in the ground lease. (c) If the ground lease and all amendments and supplements thereto, or a memorandum documenting how such lease and amendments or supplements restrict the price at which the improvements, condominium parcels, or cooperative parcels may be sold, is recorded in the official public records of the county in which the leased land is located, the recorded lease and any amendments and supplements, or the recorded memorandum, shall be deemed a land use regulation during the term of the lease as amended or supplemented. History.-s . 16 , ch. 2009-96; s. 2, ch. 2011 -15 . 193.023 Duties of the property appraiser in making assessments.- (1) The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year, except that the department may for good cause shown extend the time for completion of assessment of all property. (2) In making his or her assessment of the value of real property, the property appraiser is required to physically inspect the property at least once every 5 years. Where geographically suitable, and at the discretion of the property appraiser, the property appraiser may use image technology in lieu of physical inspection to ensure that the tax roll meets all the requirements of law. The Department of Revenue shall establish minimum standards for the use of image technology consistent with standards developed by professionally recognized sources for mass appraisal of real property. However, the property appraiser shall physically inspect any parcel of taxable or state- owned real property upon the request of the taxpayer or owner. (3) In revaluating property in accordance with constitutional and statutory requirements, the property appraiser may adjust the assessed value placed on any parcel or group of parcels based on mass data collected, on ratio studies prepared by an agency authorized by law, or pursuant to regulations of the Department of Revenue . (4) In making his or her assessment of leasehold interests in property serving the unit owners of a condominium or cooperative subject to a lease, including property subject to a recreational lease, the property appraiser shall assess the property at its fair market value without regard to the income derived from the lease. (5) In assessing any parcel of a condominium or any parcel of any other residential development having common elements appurtenant to the parcels, if such common elements are owned by the condominium association or owned jointly by the owners of the parcels, the assessment shall apply to the parcel and its fractional or proportionate share of the appurtenant common elements. (6) In making assessments of cooperative parcels, the property appraiser shall use the method required bys. 719.114. History.-s. 9 , ch. 70 -243; s. 1, ch. 72-290; s. 5, ch . 76-222; s . 1, ch . 77-102 ; s . 2 , ch . 84-261 ; s. 14, ch. 86-300; s. 1, ch . 88 -216 ; s . 5, ch. 91-223 ; s . 970 , ch. 95-147; s. 1, ch . 2006-36 ; s. 1, ch. 2009-135; ss . 1, 10 , ch . 2010-280; SJR 8-A, 2010 Special Sess ion A. 193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property.- (1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision property as a whole. An ad valorem tax or non-ad valorem assessment, including a tax or assessment imposed by a county, municipality, special district, or water management district, may not be assessed separately against common elements utilized exclusively for the benefit of lot owners within the subdivision, regardless of ownership. The value of each parcel of land that is or has been part of a platted subdivision and that is designated on the plat or the approved site plan as a common element for the exclusive benefit of lot owners shall, regardless of ownership, be prorated by the property appraiser and included in the assessment of all the lots within the subdivision which constitute inventory for the developer and http ://www.leg .state . fl. us/statutes/i ndex .cfm? App_ mode=Display_ Statute&U RL =0 1 00-0199/0193/0193.html 4/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunsh ine are intended to be conveyed or have been conveyed into private ownership for the exclusive benefit of lot owners within the subdivision. (2) As used in this section, the term "common element" includes: (a) Subdivision property not included within lots constituting inventory for the developer which are intended to be conveyed or have been conveyed into private ownership. (b) An easement through the subdivision property, not including the property described in paragraph (a), which has been dedicated to the public or retained for the benefit of the subdivision. (c) Any other part of the subdivision which has been designated on the plat or is required to be designated on the site plan as a drainage pond, or detention or retention pond, for the exclusive benefit of the subdivision. (d) Property located within the same county as the subdivision and used for at least 10 years exclusively for the benefit of lot owners within the subdivision. History.-s . 4, ch. 2003-284; s. 1, ch. 2015-221. 1193.0237 Assessment of multiple parcel buildings.- (1) As used in this section, the term: (a) "Multiple parcel building" means a building, other than a building consisting entirely of a single condominium, timeshare, or cooperative, which contains separate parcels that are vertically located, in whole or in part, on or over the same land. (b) "Parcel" means a portion of a multiple parcel building which is identified in a recorded instrument by a legal description that is sufficient for record ownership and conveyance by deed separately from any other portion of the building. (c) "Recorded instrument" means a declaration, covenant, easement, deed, plat, agreement, or other legal instrument, other than a lease, mortgage, or lien, which describes one or more parcels in a multiple parcel building and which is recorded in the public records of the county where the multiple parcel building is located. (2) The value of land upon which a multiple parcel building is located, regardless of ownership, may not be separately assessed and must be allocated among and included in the just value of all the parcels in the multiple parcel building as provided in subsection (3). (3) The property appraiser, for assessment purposes, must allocate all of the just value of the land among the parcels in a multiple parcel building in the same proportion that the just value of the improvements in each parcel bears to the total just value of all the improvements in the entire multiple parcel building. (4) A condominium, timeshare, or cooperative may be created within a parcel in a multiple parcel building. Any land value allocated to the just value of a parcel containing a condominium must be further allocated among the condominium units in that parcel in the manner required ins. 193.023(5). Any land value allocated to the just value of a parcel containing a cooperative must be further allocated among the cooperative units in that parcel in the manner required ins. 719.114. (5) Each parcel in a multiple parcel building must be assigned a separate tax folio number. However, if a condominium or cooperative is created within any such parcel, a separate tax folio number must be assigned to each condominium unit or cooperative unit, rather than to the parcel in which it was created. (6) All provisions of a recorded instrument affecting a parcel in a multiple parcel building, which parcel has been sold for taxes or special assessments, survive and are enforceable after the issuance of a tax deed or master's deed, or upon foreclosure of an assessment, a certificate or lien, a tax deed, a tax certificate, or a tax lien, to the same extent that such provisions would be enforceable against a voluntary grantee of the title immediately before the delivery of the tax deed, master's deed, or clerk's certificate of title as provided ins. 197.573. (7) This section applies to any land on which a multiple parcel building is substantially completed as of January 1 of the respective assessment year. This section applies to assessments beginning in the 2018 calendar year. History.-s. 8, ch. 2018-118 . 1 Note.-Section 60, ch . 2018-118, provides that "[t]he amendments made by this act toss. 197.3631, 197.572, and 197.573, Florida Statutes, and the creation by this act of s. 193 .0237, Florida Statutes, first apply to taxes and special assessments levied in 2018." http ://www.leg .state .fl .us/statutes/i ndex .cfm? App_ mode=Display_ Statute&URL =0 100-0199/0193/0193. html 5/43 Statutes & Constitut ion :View Statutes : Online Sunshine 1/4/20 19 193.024 Deputy property appraisers.-Property appraisers may appoint deputies to act in their behalf in carrying out the duties prescribed by law. History.-s. 2, ch . 80-366 . 193.052 Preparation and serving of returns.- (1) The following returns shall be filed: (a) Tangible personal property; and (b) Property specifically required to be returned by other provisions in this title. (2) No return shall be required for real property the ownership of which is reflected in instruments recorded in the public records of the county in which the property is located, unless otherwise required in this title. In order for land to be considered for agricultural classification under s. 193.461 or high-water recharge classification unde r s. 193.625 , an application for classification must be filed on or before March 1 of each year with the property appraiser of the county in which the land i s located, except as provided in s. 193.461 (3)(a). The application must state that the lands on January 1 of that year were used primarily for bona fide commercial agricultural or high- water recharge purposes. (3) A return for the above types of property shall be filed in each county which is the situs of such property, as set out under s. 192 .032. (4) All returns shall be completed by the taxpayer in such a way as to correctly reflect the owner's estimate of the value of property owned or otherwise taxable to him or her and covered by such return. All forms used for returns shall be prescribed by the department and delivered to the property appraisers for distribution to the taxpayers. (5) Property appraisers may distribute returns in whatever way they feel most appropriate. However, as a minimum requirement, the property appraiser shall requisition, and the department shall distribute, forms in a timely manner so that each property appraiser can and shall make them available in his or her office no later than the first working day of the calendar year. (6) The department shall promulgate the necessary regulations to ensure that all railroad and utility property is properly returned in the appropriate county. However, the evaluating or assessing of utility property in each county shall be the duty of the property appraiser. (7) A property appraiser may accept a tangible personal property tax return in a form initiated through an electronic data interchange . The department shall prescribe by rule the format and instructions necessary for such filing to ensure that all property is properly listed. The acceptable method of transfer, the method, form, and content of the electronic data interchange, the method by which the taxpayer will be provided with an acknowledgment, and the duties of the property appraiser with respect to such filing shall be prescribed by the department. The department's rules shall provide: a uniform format for all counties; that the format shall resemble form DR-405 as closely as possible; and that adequate safeguards for verification of taxpayers' identities are established to avoid filing by unauthorized persons . History.-s . 11 , ch. 70-243 ; s . 1, ch . 72 -370 ; s. 1, ch . 73 -228; s . 20 , ch . 73 -334 ; s. 6, ch . 76 -234 ; s . 1, ch . 77 -102 ; s . 45 , ch . 77 -104 ; s. 7, ch . 79 -334 ; s . 9, ch. 81-308 ; s. 75 , ch . 82-226 ; s . 1, ch . 84 -106 ; ss . 28 , 221 , ch . 85-342 ; s . 63 , ch. 89 -356 ; s. 971 , ch . 95 -147 ; s . 2, ch . 95 - 404 ; s. 3, ch. 96-204; s . 33 , ch . 99 -208 . Note.-Consolidation of provisions of former ss. 193.113 , 193.121 , 193.203 , 193 .211 , 193 .231 -193.261 , 193.272 , 193 .281-193 .311 . 193.062 Dates for filing returns.-All returns shall be filed according to the following schedule: (1) Tangible personal property-April 1. (2) Real property-when required by specific provision of general law. (3) Railroad, railroad terminal, private car and freight line and equipment company property-April 1. (4) All other returns and applications not otherwise specified by specific provision of general law-April 1. History.-s . 12 , ch . 70-243; s . 45, ch . 77 -104 ; s. 8 , ch. 79-334 ; s. 9, ch. 81 -308 . Note.-Consolidation of provisions of former ss. 193 .203 , 193.211. 193.063 Extension of date for filing tangible personal property tax returns.-The property appraiser shall grant an extension for the filing of a tangible personal property tax return for 30 days and may, at her or his http ://www.leg .state.f1.us/statutes/index .cfm?App_mode=Display _ Statute&URL=0100-0199/0193/0193 .html 6/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine discretion, grant an additional extension for the filing of a tangible personal property tax return for up to 15 additional days. A request for extension must be made in time for the property appraiser to consider the request and act on it before the regular due date of the return . However, a property appraiser may not require that a request for extension be made more than 10 days before the due date of the return . A request for extension , at the opti on of the property appraiser, shall include any or all of the following: the name of the taxable entity, the tax identification number of the taxable entity, and the reason a discretionary extension should be granted . History.-s. 1, ch . 94 -98 ; s . 1463 , ch . 95-147 ; s. 2 , ch . 99-239. 193.072 Penalties for improper or late filing of returns and for failure to file returns.- (1) The following penalties shall apply: (a) For failure to file a return -25 percent of the total tax levied against the property for each year that no return is filed. (b) For filing returns after the due date-5 percent of the total tax levied against the property covered by that return for each year, for each month, or portion thereof, that a return is filed after the due date, but not to exceed 25 percent of the total tax. (c) For property unlisted on the return-15 percent of the tax attributable to the omitted property. (d) For incomplete returns by railroad and railroad terminal companies and private car and freight line and equipment companies -2 percent of the assessed value , not to exceed 10 percent thereof, shall be added to the values apportioned to the counties for each month or fraction thereof in which the return is incomplete; however, the r eturn shall not be deemed incomplete until 15 days after notice of incompleteness is provided to the taxpayer. (2) Penalties listed in this section shall be determined upon the total of all ad valorem personal property taxes , penalties and interest levied on the property, and such penalties shall be a lien on the property. (3) Failure to file a return, or to otherwise properly submit all property for taxation, shall in no regard relieve any taxpayer of any requirement to pay all taxes assessed against him or her promptly. (4) For good cause shown, and upon finding that such unlisting or late filing of returns was not intentional or made with the intent to evade or illegally avoid the payment of lawful taxes, the property appraiser or, in the case of properties valued by the Department of Revenue , the executive director may reduce or waive any of said penalties. History.-s. 13 , ch . 70-243 ; s. 1, ch . 77 -102 ; s . 9 , ch . 79-334; s . 972 , ch . 95 -147 . Note.-Consolidation of provisions of former ss . 193.203 , 193.222, 199 .321. 193.073 Erroneous returns; estimate of assessment when no return filed.- (1 )(a) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer has not been returned for taxation, the property appraiser shall mail a notice i nforming the taxpayer that an erroneous or incomplete statement of personal property has been filed . Such notice shall be mailed at any time before the mailing of the notice required ins. 200 .069 . The taxpayer has 30 days after the date the notice is mailed to provide the property appraiser with a complete return listing all property for taxation. (b) If the property is personal property and is discovered before April 1, the property appraiser shall make an assessment in triplicate. After attaching the affidavit and warrant required by law, the property appraiser shall dispose of the additional assessment roll in the same manner as provided by law. (c) If the property is personal property and is discovered on or after April 1, or is real property discovered at any time, the property shall be added to the assessment roll then in preparation. (2) If no tangible personal property tax return has been filed as required by law, including any extension which may have been granted for the filing of the return, the property appraiser is authorized to estimate from the best information available the assessment of the tangible personal property of a taxpayer who has not properly and timely filed his or her tax return. Such assessment shall be deemed to be prima facie correct, may be included on the tax roll, and taxes may be extended therefor on the tax roll in the same manner as for all other taxes . http ://www.leg .state .fl .us/statutes/i ndex.cfm? App_ mode=Display_ Statute&U RL =0 100-0199/0193/0193. html 7/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine History.-s. 38 , ch. 4322 , 1895 ; s . 5, ch . 4515 , 1897; GS 538 ; s . 37, ch . 5596 , 1907; RGS 737 ; CGL 945 ; s. 8, ch. 20722 , 1941 ; ss. 1, 2 , ch. 69-55; s. 2, ch . 72-268 ; s . 1, ch . 77 -102; s . 2, ch . 94 -98; s . 1464, ch. 95 -1 47 ; s . 2, ch . 2016 -128 . Note .-Former s . 193.37 ; s. 197.031. 193.074 Confidentiality of returns.-All returns of property and returns required by formers. 201.022 submitted by the taxpayer pursuant to law shall be deemed to be confidential in the hands of the property appraiser, the clerk of the circuit court , the department, the tax collector, the Auditor General, and the Office of Program Policy Analysis and Government Accountability, and their employees and persons acting under their supervision and control, except upon court order or order of an administrative body having quasi-judicial powers in ad valorem tax matters, and such returns are exempt from the provisions of s. 119.07(1). History.-s. 10, ch. 79-334 ; s . 2, ch . 86 -3 00 ; s. 21 , ch . 88-119 ; s. 38 , ch. 90 -360 ; s . 16 , ch. 93 -13 2; s. 49 , ch. 96 -406 ; s . 47 , ch. 2001 - 266; s . 11, ch . 2009-21. 193.075 Mobile homes and recreational vehicles.- (1) A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on which the mobile home is permanently affixed . A mobile home shall be considered permanently affixed if it is tied down and connected to the normal and usual utilities. However, this provision does not apply to a mobile home , or any appurtenance thereto, that is being held for display by a licensed mobile home dealer or a licensed mobile home manufacturer and that is not rented or occupied. A mobile home that is taxed as real property shall be issued an "RP" series sticker as provided in s. 320.0815. (2) A mobile home that is not taxed as real property shall have a current license plate properly affixed as provided in s. 320 .08(11 ). Any such mobile home without a current license plate properly affixed shall be presumed to be tangible personal property. (3) A recreational vehicle shall be taxed as real property if the owner of the recreational vehicle is also the owner of the land on which the vehicle is permanently affixed. A recreational vehicle shall be considered permanently affixed if it is connected to the normal and usual utilities and if it is tied down or it is attached or affixed in such a way that it cannot be removed without material or substantial damage to the recreational vehicle. Except when the mode of attachment or affixation is such that the recreational vehicle cannot be removed without material or substantial damage to the recreational vehicle or the real property, the intent of the owner to make the recreational vehicle permanently affixed shall be determinative. A recreational vehicle that is taxed as real property must be issued an "RP" series sticker as provided in s. 320.0815. (4) A recreational vehicle that is not taxed as real property must have a current license plate properly affixed as provided in s. 320.08(9). Any such recreational vehicle without a current license plate properly affixed is presumed to be tangible personal property. History.-s. 2, ch . 74-234 ; s . 10 , ch. 88 -216 ; s . 1, ch. 91 -241 ; s. 6 , ch. 93 -132; s. 30 , ch. 94-353 ; s . 3 , ch. 95-404 ; s . 1, ch . 98 -139 . 193.077 Notice of new, rebuilt, or expanded property.- (1) The property appraiser shall accept noti ces on or before April 1 of the year in which the new or additional real or personal property acquired to establish a new business or facilitate a business expansion or restoration is first subject to assessment. The notice shall be filed, on a form prescribed by the department, by any business seeking to qualify for an enterprise zone property tax credit as a new or expanded business pursuant to s. 220 .182(4). (2) Upon determining that the real or tangible personal property described in the notice is in fact to be incorporated into a new, expanded, or rebuilt business , the property appraiser shall so affirm and certify on the face of the notice and shall provide a copy thereof to the new or expanded business and to the department. (3) Within 10 days of extension or recertification of the assessment rolls pursuant to s. 193.122, whichever is later, the property appraiser shall forward to the department a list of all property of new businesses and property separately assessed as expansion-related or rebuilt property pursuant to s. 193.085(5)(a). The list shall include the name and address of the business to which the property is assessed, the assessed value of the property, the total taxes levied against the property, the identifying number for the property as shown on the assessment roll, and a description of the property. http ://www.leg .state. fl. us/statutes/index .cfm? App _mode=Display _ Statute&U RL =0 100-0199/0193/0193 .html 8/43 1/4/20 19 Statutes & Constitution :V iew Statutes : Onl ine Sunshine (4) This section expires on the date specified in s. 290.016 for the expiration of the Flori da Enterprise Zone Act . History.-ss . 4 , 10, ch . 80-248 ; s. 5, ch . 83-204 ; s . 25 , ch . 84 -356 ; s . 63 , ch . 94-136 ; s. 25 , ch. 2000-210 ; s. 14 , ch . 2005 -287 . 193.085 Listing all property.- (1) The property appraiser shall ensure that all real property within his or her county is listed and valued on the real property assessment roll. Streets, roads, and highways which have been dedicated to or otherwise acquired by a municipality, county, or state agency need not, but may, be listed. (2) The department shall promulgate such regulations and shall make available maps and mapping materials as it deems necessary to ensure that all real property within the state is listed and valued on the real property assessment rolls of the respective counties. In addition, individual property appraisers may use such other maps and materials as they deem expedient to accomplish the purpose of this section. (3)(a) All forms of local government, special taxing districts, multicounty districts, and municipalities shall provide written annual notification to the several property appraisers of any and all real property owned by any of them so that ownership of all such property will be properly listed. (b) Whenever real property is listed on the real property assessment rolls of the respective counties in the name of the State of Florida or any of its agencies, the listing shall not be changed in the absence of a recorded deed executed by the State of Florida or the state agency in whose name the property is listed. If, in preparing the assessment rolls, the several property appraisers within the state become aware of the existence of a recorded deed not executed by the state and purporting to convey real property listed on the assessment rolls as state- owned, the property appraiser shall immediately forward a copy of the recorded deed to the state agency in whose name the property is listed . (4) The department shall promulgate such rules as are necessary to ensure that all railroad property of all types is properly listed in the appropriate county and shall submit the county railroad property assessments to the respective county property appraisers not later than June 1 in each year. However, in those counties in which railroad assessments are not completed by the department by June 1, for millage certification purposes, the property appraiser may utilize the prior year's values for such property. (a) All railroad and railroad terminal companies maintaining tracks or other fixed assets in the state and subject to assessment under the unit-rule method of valuation shall make an annual return to the Department of Revenue. Such returns shall be filed on or before April 1 and shall be subject to the penalties provided in s. 193.072. The department shall make an annual assessment of all operating property of every description owned by or leased to such companies. Such assessment shall be apportioned to each county, based upon actual situs and , in the case of property not having situs in a particular county, shall be apportioned based upon track miles. Operating property shall include all property owned or leased to such company, including right-of-way presently in use by t he company, track, switches, bridges, rolling stock, and other property directly related to the operation of the railroad. Nonoperating property shall include that portion of office buildings not used for operating purposes , property owned but not directly used for the operation of the railroad, and any other property that is not used for operating purposes. The department shall promulgate rules necessary to ensure that all operating property is properly va l ued , apportioned, and returned to the appropriate county, including rules governing the form and content of returns. The evaluation and assessment of utility property shall be the duty of the property appraiser. (b)1. All private car and freight line and equipment companies operating rolling stock in Florida shall make an annua l return to the Department of Revenue. The department shall make an annual determination of the average number of cars habitually present in Florida for each company and shall assess the just value thereof. 2. The department shall promulgate rules respecting the methods of determining the average number of cars habitually present in Florida , the form and content of returns, and such other rules as are necessary to ensure that the property of such companies is properly returned, valued, and apportioned to the state. 3. For purposes of this paragraph, "operating rolling stock in Florida" means having ownership of rolling stock which enters Florida . http ://www. leg .state . fl . us/statutes/index .cfm? App_ mode=Display _ Statute&U RL=0 100-0199/0193/0193.html 9/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine 4. The department shall apportion the assessed value of such property to the loca l taxing jurisdiction based upon the number of track miles and the location of mainline track of the respective railroads over which the rolling stock has been operated in the preceding year in each taxing jurisdiction. The situs for taxation of such property shall be according to the apportionment . (c) The values determined by the department pursuant to this subsection shall be certified to the property appraisers when such values have been finalized by the department. Prior to finalizing the values to be certified to the property appraisers, the department shall provide an affected taxpayer a notice of a proposed assessment and an opportun i ty for informal conference before the executive director's designee . A property appraiser shall certify to the tax collector for collection the value as certified by the Department of Revenue. (d) Returns and information from returns required to be made pursuant to this subsection may be shared pursuant to any formal agreement for the mutual exchange of information with another state. (e) In any action challenging final assessed values certified by the department under this subsection, venue is in Leon County. (S)(a) Beginning in the year in which a noti ce of new, rebuilt, or expanded property is accepted and certified pursuant to s. 193.077 and for the 4 years immediately thereafter, the property appraiser shall separately assess the prior existing property and the expansion-related or rebuilt property, if any, of each business having submitted said notice pursuant to s. 220.182(4). The listing of expansion-related or rebuilt property on an assessment roll shall immediately follow the listing of prior existing property for each expanded business. However, beginn i ng with the first assessment roll following receipt of a notice from the department that a business has been disallowed an enterprise zone property tax cred i t, the property appraiser shall singly list the property of such business. (b) This subsect i on expires on the date specified ins. 290.016 for the expiration of the Florida Enterprise Zone Act. History.-s . 14, ch. 70-243 ; s . 2, ch . 73 -228 ; s . 2, ch . 74-234 ; s . 1, ch . 77 -102 ; s . 1, ch . 77-174 ; s . 2, ch . 78-269 ; s. 11 , ch . 79 -334 ; s . 9 , ch . 80 -77 ; ss . 5, 10 , ch . 80 -248; s. 26 , ch . 84 -356 ; s . 6 , ch . 89 -174 ; s . 2, ch . 91 -295 ; s . 64 , ch . 94 -136 ; s . 31 , ch . 94 -353 ; s . 1465 , ch . 95 - 147 ; s. 24 , ch. 2000-210; s . 15 , ch . 2005-287 ; ss . 2, 10 , ch . 2010 -280 ; SJR 8 -A, 2010 Special Session A. Note .-Consolidation of provisions of former ss . 193 .051 , 193.061 , 193.071 , 193 .113 , 193 .131 , 193 .272 , 193.281. 193.092 Assessment of property for back taxes.- (1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawfully assessed or levied, and has not been collected for any year within a period of 3 years next preceding the year in which it is ascertained that such tax has not been assessed, or levied, or collected, then the officers authorized shall make the assessment of taxes upon such property in addition to the assessment of such property for the current year, and shall assess the same separately for such property as may have escaped taxation at and upon the basis of valuation applied to such property for the year or years in which it escaped taxation, noting distinctly the year when such property escaped taxation and such assessment shall have the same force and effect as it would have had if it had been made in the year in which the property shall have escaped taxation , and taxes shall be levied and collected thereon in like manner and together with taxes for the current year in which the assessment is made. But no property shall be assessed for more than 3 years ' arrears of taxation, and all property so escaping taxation shall be subject to such taxation to be assessed in whomsoever 's hands or possession the same may be found , except that property acquired by a bona fide purchaser who was without knowledge of the escaped taxation shall not be subject to assessment for taxes for any time prior to the time of such purchase , but i t is the duty of the property appraiser making such assessment to serve upon the previous owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county. Any property owned by such previous owner which is situated in this state is subject to the lien of such assessment in the same manner as a recorded judgment. Before any such l i en may be recorded, the owner so notified must be given 30 days to pay the taxes , penalties, and interest. Once recorded, such lien may be recorded in any county in this state and shall constitute a lien on any property of such person in such county in the same manner as a recorded judgment, and may be enforced by the tax collector using all remedies pertaining to same; provided, that the county property appraiser shall not assess any lot or parcel of land certified or sold to the state for any previous years unless such lot or parcel of lands so certified or sold shall http ://www.leg.state .fl .us/statutes/index .cfm? App_mode=Display _ Statute&URL=0100-0199/0193/0193 .html 10/43 1/4/20 19 Statutes & Const itut ion :View Statutes : Onl ine Sunshine be included in the list furnished by the Chief Financial Officer to the county property appraiser as provided by law; provided, if real or personal property be assessed for taxes , and because of litigation delay ensues and the assessment be held invalid the taxing authorities, may reassess such property within the time herein provided after the termination of such litigation; provided further, that personal property acquired in good faith by purchase shall not be subject to assessment for taxes for any time prior to the time of such purchase , but the individual or corporation liab l e for any such assessment shall continue personally liable for same. As used in this subsection, the term "bona fide purchaser" means a purchaser for value, in good faith , before certification of such assessment of back taxes to the tax collector for collection. (2) This section applies to property of every class and kind upon which ad valorem tax is assessable by any state or county authority under the laws of the state. (3) Notwithstanding subsection (2), the provisions of this section requiring the retroactive assessment and collection of ad valorem taxes shall not apply if: (a) The owner of a building, structure, or other improvement to land that has not been previously assessed complied with all necessary permitting requirements when the improvement was completed; or (b) The owner of real property that has not been previously assessed voluntarily discloses to the property appraiser the existence of such property before January 1 of the year the property is first assessed. The disclosure must be made on a form provided by the property appraiser. History.-s . 24 , ch . 4322 , 1895 ; s . 1, ch . 4663 , 1899 ; GS 524; s . 22 , ch . 5596 , 1907; RGS 722 ; ss . 1, 2, ch. 9180 , 1923 ; CGL 924-926 ; ss . 1, 2, ch . 69 -55 ; s . 15 , ch . 70 -243 ; s. 1, ch . 77-102; s . 9, ch . 2002 -18 ; s. 174 , ch . 2003-261 ; s . 1, ch . 2010-66 . Note .-Forme r ss . 193 .23 , 193 .151 . 193.102 Lands subject to tax sale certificates; assessments; taxes not extended.- (1) All lands against which the state holds any tax sale certificate or other lien for delinquent taxes assessed for the year 1940 or prior years shall be assessed for the year 1941 and subsequent years in like manner and to the same effect as if no taxes against such lands were delinquent. Should the taxes on such lands not be paid as required by law, such lands shall be sold or the title thereto shall become vested in the county, in like manner and to the same effect as other lands upon which taxes are delinquent are sold or the title to which becomes vested in the county under this law. Such lands upon which tax certificates have been issued to this state , when sold by the county for delinquent taxes, may be redeemed in the manner prescribed by this law; provided, that all tax certificates held by the state on such lands shall be redeemed at the same time, and the clerk of the circuit court shall disburse the money as provided by law. After the title to any such lands against which the state holds tax certificates becomes vested in the county as provided by this law, the county may sell such lands in the same manner as provided in s. 197. 592, and the clerk of the circuit court shall distribute the proceeds from the sale of such lands by the board of county commissioners in proportion to the interest of the state , the several taxing units, and the funds of such units, as may be calculated by the clerk. (2) The property appraisers, in making up their assessment rolls , shall place thereon the lands upon which taxes have been sold to the county, enter their valuation of the same on the roll , and extend the taxes upon such lands . History.-s. 16 , ch . 4322 , 1895 ; GS 512 ; s . 13 , ch . 5596 , 1907 ; s. 1, ch . 6158 , 19 11; RGS 712 , 769 ; CGL 914 ,984 ; ss . 4, 23 , ch . 20722 , 1941 ; ss . 31h 10 , ch . 22079 , 1943 ; ss . 1, 2, ch . 69 -55 ; s . 1, ch . 69 -300 ; s . 16 , ch . 70 -243 ; s . 32 , ch. 73 -332 ; s . 5, ch . 75 -103 ; s . 1, ch . 77 - 102 ; s . 1, ch . 77-174 ; ss. 205 ,221 , ch . 85 -342. Note.-Forme r ss.193 .1 6, 193.171 , 193 .63 , 193 .181. 19 3. 114 Preparation of assessment rolls. - (1) Each property appraiser shall prepare the following assessment rolls: (a) Real property assessment roll. (b) Tangible personal property assessment roll. This roll shall include taxable household goods and all other taxable tangible personal property. (2) The real property assessment roll shall include: (a) The just value. http ://www .leg .state . fl .us/statutes/i ndex .cfm? App_ mode=Display _ Statute&URL =0 100-0199/0193/0193 . html 11/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine (b) The school district assessed value. (c) The nonschool district assessed value. (d) The difference between just value and school district and nonschool district assessed value for each statutory provision resulting in such difference. (e) The school taxable value. (f) The nonschool taxable value. (g) The amount of each exemption or discount causing a difference between assessed and taxable value . (h) The value of new construction. (i) The value of any deletion from the property causing a reduction in just value. (j) Land characteristics, including the land use code, land value, type and number of land units, land square footage, and a code indicating a combination or splitting of parcels in the previous year. (k) Improvement characteristics, including improvement quality, construction class, effective year built, actual year built, total living or usable area, number of buildings, number of residential units, value of special features, and a code indicating the type of special feature. (l) The market area code, according to department guidelines. (m) The neighborhood code, if used by the property appraiser. (n) The recorded selling price, ownership transfer date, and official record book and page number or clerk instrument number for each deed or other instrument transferring ownership of real property and recorded or otherwise discovered during the period beginning 1 year before the assessment date and up to the date the assessment roll is submitted to the department. The assessment roll shall also include the basis for qualification or disqualification of a transfer as an arms-length transaction. A decision qualifying or disqualifying a transfer of property as an arms-length transaction must be recorded on the assessment roll within 3 months after the date that the deed or other transfer instrument is recorded or otherwise discovered. If, subsequent to the initial decision qualifying or disqualifying a transfer of property, the property appraiser obtains information indicating that the initial decision should be changed, the property appraiser may change the qualification decision and, if so, must document the reason for the change in a manner acceptable to the executive director or the executive director's designee. Sale or transfer data must be current on all tax rolls submitted to the department. As used in this paragraph, the term "ownership transfer date" means the date that the deed or other transfer instrument is signed and notarized or otherwise executed. (o) A code indicating that the physical attributes of the property as of January 1 were significantly different than that at the time of the last sale. (p) The name and address of the owner. (q) The state of domicile of the owner. (r) The physical address of the property. (s) The United States Census Bureau block group in which the parcel is located. (t) Information specific to the homestead property, including the social security number of the homestead applicant and the applicant's spouse, if any, and, for homestead property to which a homestead assessment difference was transferred in the previous year, the number of owners among whom the previous homestead was split, the assessment difference amount, the county of the previous homestead, the parcel identification number of the previous homestead, and the year in which the difference was transferred. (u) A code indicating confidentiality pursuant to s. 119.071. (v) The millage for each taxing authority levying tax on the property. (w) For tax rolls submitted subsequent to the tax roll submitted pursuant to s. 193.1142, a notation indicating any change in just value from the tax roll initially submitted pursuant to s. 193.1142 and a code indicating the reason for the change. (3) The tangible personal property roll shall include: (a) An industry code. (b) A code reference to tax returns showing the property. (c) The just value of furniture, fixtures, and equipment. http ://www. leg .state . fl . us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193. html 12/43 1/4/20 19 Statutes & Constitut ion :View Statutes : Onl ine Sunshine (d) The just value of leasehold improvements. (e) The assessed value. (f) The difference between just value and school district and nonschool district assessed value for each statutory provision resulting in such difference. (g) The taxable value. (h) The amount of each exemption or discount causing a difference between assessed and taxable value . (i) The penalty rate . (j) The name and address of the owner or fiduciary responsible for the payment of taxes on the property and an indicator of fiduciary capacity, as appropriate. (k) The state of domicile of the owner. (l) The physical address of the property. (m) The millage for each taxing authority levying tax on the property. (4)(a) For every change made to the assessed or taxable value of a parcel on an assessment roll subsequent to the mailing of the notice provided for ins. 200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director's designee. (b) For every change that decreases the assessed or taxable value of a parcel on an assessment roll between the t i me of complete submission of the tax roll pursuant to s. 193.1142(3) and mailing of the notice provided for in s. 200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director's designee. (c) Changes made by the value adjustment board are not subject to the requirements of this subsection. (5) For proprietary purposes, including the furnishing or sale of copies of the tax roll under s. 119.07(1 ), the property appraiser is the custodian of the tax roll and the copies of it which are maintained by any state agency. The department or any state or local agency may use copies of the tax roll received by it for official purposes and shall permit inspection and examination thereof under s. 119.07(1 ), but is not required to furnish copies of the records. A social security number submitted under s. 196 .011 (1) is confidential and exempt from s. 24(a), Art . I of the State Constitution and the provisions of s. 119 .07(1 ). A copy of documents containing the numbers furnished or sold by the property appraiser, except a copy furnished to the department , or a copy of documents containing social security numbers provided by the department or any state or local agency for inspection or examination by the public, must exclude those social security numbers . (6) The rolls shall be prepared in the format and contain the data fields specified pursuant to s. 193.1142. History.-s. 17 , ch . 70·243; ss . 10 , 21 , ch. 73-172 ; s . 21 , ch . 74 -234 ; s. 1, ch. 77 -102 ; ss . 45, 46 , ch . 77 -104 ; s. 8 , ch . 80 -274 ; s. 4 , ch . 81 -308 ; s . 5, ch . 82-208 ; ss . 19, 64 , 80 , ch . 82 -226; s . 130 , ch. 91 -112 ; s . 2 , ch. 93-132 ; s . 1, ch . 94 -130 ; s . 1466 , ch . 95-147 ; s . 50 , ch . 96 - 406 ; s . 7 , ch . 2006 -312 ; s . 4 , ch . 2007-339 ; s . 1, ch . 2008 -173 ; s . 4, ch . 2012 -193 . Note.-Consol idation of provisions of former ss . 193 .041 , 193 .051 , 193 .061 , 193 .07 1, 193 .1 13 , 193 .131 , 193 .251 , 193 .261 , 193 .361 - 193 .381 , 193 .392 . 193.1142 Approval of assessment rolls.- (1 )(a) Each assessment roll shall be submitted to the executive director of the Department of Revenue for review in the manner and form prescribed by the executive director on or before July 1. The department shall require the assessment roll submitted under this section to include the social security numbers required under s. 196.011. The roll submitted to the executive director need not i nclude centrally assessed properties prior to approval under this subsection and subsection (2). Such review by the executive director shall be made to determine if the rolls meet all the appropriate requirements of law relating to form and just value. Upon approval of the rolls by the executive director, who , as used in this section includes his or her designee, the hearings required in s. 194.032 may be held . (b) In addition to the other requirements of this chapter, the executive director is authorized to require that additional data be provided on the assessment roll submitted under this section and subsequent submissions of the tax roll. The executive director is authorized to notify property appraisers by April 1 of each year of the form and content of the assessment roll to be submitted on July 1 . http ://www .leg .state.fl .us/statutes/index .cfm?App_mode=Display _ Statute&URL=0100-0199/0193/0 193 .html 13/43 1/4/2019 Statutes & Constit ution :View Statutes : Online Sunshine (c) The roll shall be submitted in the compatible electronic format specified by the executive director. This format includes comma delimited, or other character delimited, flat file. Any property appraiser subject to hardship because of the specified format may provide written notice to the executive director by May 1 explaining the hardship and may be allowed to provide the roll in an alternative format at the executive director's discretion. If the tax roll submitted pursuant to this section is in an incompatible format or if its data field integrity is lacking in any respect, such failure shall operate as an automatic extension of time to submit the roll. Additional parcel- level data that may be required by the executive director include, but are not limited to codes, fields, and data pertaining to: 1. The elements set forth in s. 193.114; and 2. Property characteristics, including location and other legal, physical, and economic characteristics regarding the property, including, but not limited to, parcel-level geographical information system information. (2)(a) The executive director or his or her designee shall disapprove all or part of any assessment roll of any county not in full compliance with the administrative order of the executive director issued pursuant to the notice called for ins. 195.097 and shall otherwise disapprove all or any part of any roll not assessed in substantial compliance with law, as disclosed during the investigation by the department, including, but not limited to, audits by the Department of Revenue and Auditor General establishing noncompliance. (b) If an assessment roll is disapproved under paragraph (a) and the reason for the disapproval is noncompliance due to material mistakes of fact relating to physical characteristics of property, the executive director or his or her designee may issue an administrative order as provided in s. 195.097. In such event, the millage adoption process, extension of tax rolls, and tax collection shall proceed and the interim roll procedures of s. 193.1145 shall not be invoked. (c) For purposes of this subsection, "material mistakes of fact" means any and all mistakes of fact relating to physical characteristics of property that, if included in the assessment of property, would result in a deviation or change in assessed value of the parcel of property. (3) An assessment roll shall be deemed to be approved if the department has not taken action to disapprove it within 50 days of a complete submission of the rolls by the property appraiser, except as provided in subsection (4). A submission shall be deemed complete if it meets all applicable provisions of law as to form and content; includes, or is accompanied by, all information which was lawfully requested by the department prior to the initial submission date; and is not an interim roll. The department shall notify the property appraiser of an incomplete submission not later than 10 days after receipt thereof. (4) The department is authorized to issue a review notice to a county property appraiser within 30 days of a complete submission of the assessment rolls of that county. Such review notice shall be in writing; shall set forth with specificity all reasons relied on by the department as a basis for issuing the review notice; shall specify all supporting data, surveys, and statistical compilations for review; and shall set forth with particularity remedial steps which the department requires the property appraiser to take in order to obtain approval of the tax roll. In the event that such notice is issued: (a) The time period of 50 days specified in subsection (3) shall be 60 days after the issuance of the notice. (b) The notice required pursuant to s. 200.069 shall not be issued prior to approval of an assessment roll for the county or prior to institution of interim roll procedures under s. 193.1145. (5) Whenever an assessment roll submitted to the department is returned to the property appraiser for additional evaluation, a review notice shall be issued for the express purpose of the adjustment provided in s. 200.065(11 ). (6) In no event shall a formal determination by the department pursuant to this section be made later than 90 days after the first complete submission of the rolls by the county property appraiser. (7) Approval or disapproval of all or any part of a roll shall not be deemed to be final until the procedures instituted under s. 195.092 have been exhausted. (8) Chapter 120 does not apply to this section. History.-s . 5, ch. 82-208; ss . 19, 80, ch . 82 -226; s. 54, ch. 83-217; s. 20 , ch . 83-349; s. 1, ch. 84-164; s . 3, ch. 86-190; s. 1, ch. 87-318; s . 131, ch. 91 -112; s . 3, ch. 93-132; ss. 43, 73 , ch. 94-353; s . 31, ch. 95-145; s. 1467, ch. 95-147; s. 5, ch. 2007-321; s. 2, ch . 2008-173 . http ://www .leg .state .fl .us/statutes/index .cfm?App_mode=Display _ Statute&URL=0100-0199/0193/0193 .html 14/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine 193.1145 Interim assessment rolls.- (1) It i s the intent of the Legislature that no undue restraint shall be placed on the ability of local government to finance its activities in a timely and orderly fash i on, and , further, that just and uniform valuations for all parcels shall not be frustrated if the attainment of such valuations necessitates delaying a final determination of assessments beyond the normal 12-month period. Toward these ends , the Legislature hereby provides a method fo r levyi ng and collecting ad valorem taxes which may be used if: (a) The property appraiser has been granted an extension of time for completion of the assessment of all property pursuant to s. 193 .023(1) beyond September 1 or has not certified value pursuant to s. 200.065(1) by August 1; or (b) All or part of the assessment roll of a county is disapproved pursuant to s. 193 .1142; provided a local taxing authority brings a civil action in the circuit court for the county in which relief is sought and the court finds that there will be a substantial delay in the final determination of assessments , which delay will substantially impair the ability of the authority to finance its activities. Such action may be filed on or after July 1. Upon such a determination, the court may order the use of the last approved roll , adjusted to the extent practicable to reflect additions, deletions, and changes in ownership, parcel configuration, and exempt status , as the interi m roll when the action was filed under paragraph (a), or may order the use of the current roll as the i nterim roll when the action was filed under paragraph (b). When the action was filed under paragraph (a), certification of value pursuant to s. 200.065(1) shall be made immediately following such determination by the court . When the action was filed under paragraph (b), the procedures required under s. 200.065 shall continue based on the original certification of value . However, if the property appraiser recommends that interim roll procedures be instituted and the governing body of the county does not object and if conditions of paragraph (a) or paragraph (b) apply, such civil action shall not be required. The property appraiser shall noti fy the department and each taxing authority within his or her jurisdiction prior to instituting interim roll procedures without a court order. (2) The taxing authority shall, in its name as plaintiff, initiate action for relief under this section by filing an "Application for Implementation of an Interim Assessment Roll" in the circuit court. The property appraiser and the executive director of the Department of Revenue shall be named as the defendants when the action is filed. The court shall set an immediate hearing and give the case priority over other pending cases . When the disapproval of all or any part of the assessment roll is contested, the court shall sever this issue from the proceeding and transfer it to the Circuit Court in and for Leon County for a determination. (3)(a) If the court so finds as provided in subsection (1 ), the property appraiser shall prepare and extend taxes against the interim assessment roll. The extension of taxes shall occur within 60 days of disapproval of all or part of the assessment roll, or by November 15 , in the event that the assessment roll has not been submitted to the department pursuant to s. 193.1142; however, in no event shall taxes be extended before the hearing and notice procedures required in s. 200.065 have been completed . (b) Upon authorization to use an interim assessment roll, the property appraiser shall so advise the taxing units withi n his or her jurisdiction. The millage rates adopted at the hearings held pursuant to s. 200.065(2)(d) shall be considered provisional millage rates and shall apply only to valuations shown on the interim assessment roll. Such taxing units shall certify such rates to the property appraiser. (4) All provisions of law applicable to millage rates and limitations thereon shall apply to provisional millage rates, except as otherwise provided in this section. (5) Upon extension, the property appraiser shall certify the interim assessment roll to the tax collector and shall notify the tax collector and the clerk of the circuit court that such roll is provisional and that ultimate tax liability on the property is subject to a final determination . The tax collector and the clerk of the circuit court shall be responsible for posting notices to this effect in conspicuous places within their respective offices. The property appraiser shall ensure that such notice appears conspicuously on the printed interim roll. (6) The tax collector shall prepare and mail provisional tax bills to the taxpayers based upon interim assessments and provisional millage rates, which bills shall be subject to all provisions of law applicable to the collection and distribution of ad valorem taxes, except as otherwise provided in this section. These bills shall be http ://www.leg .state .fl .us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0100-0199/0193/0193 .html 15/43 1/4/20 19 Statutes & Constitution :V iew Statutes : Online Sunshine clearly marked "PROVISIONAL-THIS IS NOT A FINAL TAX BILL"; shall be accompanied by an explanation of the possibility of a supplemental tax bill or refund based upon the tax roll as finally approved, pursuant to subsection (7); and shall further explain that the total amount of taxes collected by each taxing unit shall not be increased when the roll is finally approved. (7) Upon approval of the assessment roll by the executive director, and after certification of the assessment roll by the value adjustment board pursuant to s. 193.122(2), the property appraiser shall, subject to the provisions of subsection (11 ), recompute each provisional millage rate of the taxing units within his or her jurisdiction, so that the total taxes levied when each recomputed rate is applied against the approved roll are equal to those of the corresponding provisional rate applied against the interim roll. Each recomputed rate shall be considered the official millage levy of the taxing unit for the tax year in question. The property appraiser shall notify each taxing unit as to the value of the recomputed or official millage rate. (8)(a) Upon recomputation, the property appraiser shall extend taxes against the approved roll and shall prepare a reconciliation between the interim and approved assessment rolls. For each parcel, the reconciliation shall show provisional taxes levied, final taxes levied, and the difference thereof. (b) The property appraiser shall certify such reconciliation to the tax collector, unless otherwise authorized pursuant to paragraph (d), which reconciliation shall contain sufficient information for the preparation of supplemental bills or refunds. (c) Upon receipt of such reconciliation, the tax collector shall prepare and mail to the taxpayers either supplemental bills, due and collectible in the same manner as bills issued pursuant to chapter 197, or refunds in the form of county warrants. However, no bill shall be issued or considered due and owing, and no refund shall be authorized, if the amount thereof is less than $10. Approval by the Department of Revenue shall not be required for refunds made pursuant to this section. (d) However, the court, upon a determination that the amount to be supplementally billed and refunded is insufficient to warrant a separate billing or that the length of time until the next regular issuance of ad valorem tax bills is similarly insufficient, may authorize the tax collector to withhold issuance of supplemental bills and refunds until issuance of the next year's tax bills. At that time, the amount due or the refund amount shall be added to or subtracted from the amount of current taxes due on each parcel, provided that the current tax and the prior year's tax or refund shall be shown separately on the bill. Alternatively, at the option of the tax collector, separate bills and statements of refund may be issued. (e) Any tax bill showing supplemental taxes due or a refund due, or any warrant issued as a refund, shall be accompanied by an explanatory notice in substantially the following form: NOTICE OF SUPPLEMENTAL BILL OR REFUND OF PROPERTY TAXES Property taxes for _(Y.ear)_ were based upon a temporary assessment roll, to allow time for a more accurate determination of property values. Reassessment work has now been completed and final tax liability for _(Y.ear)_ has been recomputed for each taxpayer. BY LAW, THE REASSESSMENT OF PROPERTY AND RECOMPUTATION OF TAXES WILL NOT INCREASE THE TOTAL AMOUNT OF TAXES COLLECTED BY EACH LOCAL GOVERNMENT. However, if your property was relatively underassessed on the temporary roll, you owe additional taxes. If your property was relatively overassessed, you will receive a partial refund of taxes. If you have questions concerning this matter, please contact your county tax collector's office. (9) Any person objecting to an interim assessment placed on any property taxable to him or her may request an informal conference with the property appraiser, pursuant to s. 194.011 (2), or may seek judicial review of the interim property assessment. However, petitions to the value adjustment board shall not be filed or heard with respect to interim assessments. All provisions of law applicable to objections to assessments shall apply to the final approved assessment roll. The department shall adopt by rule procedures for notifying taxpayers of their final approved assessments and of the time period for filing petitions. http ://www. leg .state . fl . us/statutes/i ndex.cfm? App_ mode=Display_ Statute&U RL =0100-0199/0193/0193 .html 16/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine (1 0)(a) Delinquent provisional taxes on real property shall not be subject to the delinquent tax provisions of chapter 197 until such time as the assessment roll is reconciled, supplemental bills are issued, and taxes on the property remain delinquent. However, delinquent provisional taxes on real property shall accrue interest at an annual rate of 12 percent , computed in accordance with s. 197 .172. Interest accrued on provisional taxes shall be added to the taxes, interest, costs, and charges due with respect to final taxes levied . When interest begins to accrue on delinquent provisional taxes, the property owner shall be given notice by first-class mail. (b) Delinquent provisional taxes on personal property shall be subject to all applicable provisions of chapter 197. (11) A recomputation of millage rates under this section shall not reduce or increase the total of all revenues available from state or local sources to a school district or to a unit of local government as defined in part II of chapter 218 . Notwithstanding the provisions of subsection (7), the provisional millage rates levied by a multicounty taxing authority aga i nst an interim roll shall not be recomputed , but shall be considered the official or final tax rate for the year in question; and the interim roll shall be considered the final roll for each such taxing authority. Notwithstanding the provisions of subsection (7), millage rates adopted by vote of the electors pursuant to s. 9(b) ors. 12 , Art. VII of the State Constitution shall not be recomputed . (12) The property appraiser shall follow a reasonable and expeditious timetable i n completing a roll in compl i ance with the requirements of law. In the event of noncompliance, the executive director may seek any judicial or administrative remedy available to him or her under law to secure such compliance . (13) For the purpose of this section , the terms "roll," "assessment roll ," and "inter im assessment roll" mean the rolls for real, personal, and centrally assessed property. (14) Chapter 120 shall not apply to this section . History.-s. 1, ch . 80 -261 ; s . 5, ch . 80-274 ; s . 7, ch . 82 -208 ; ss . 2, 21 , 34 , 80 , ch . 82 -226 ; ss. 206 , 221 , ch . 85 -342 ; s . 139 , ch . 91 -112 ; s . 973 , ch . 95 -147 ; s . 28 , ch . 95-280. 193.1147 Performance review panel.-lf there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 for 2 separate years, the Governor shall appoint a three- member performance review panel. The panel shall investigate the circumstances surrounding such disapprovals and the general performance of the property appraiser. If the panel finds unsatisfactory performance, the property appraiser shall be ineligible for the designation and special qualification salary provided in s. 145. 10(2). Within not less than 12 months, the property appraiser may requalify therefor, provided he or she successfully recompletes the courses and examinations applicable to new candidates. History.-s. 8, ch . 80-377 ; s . 8, ch. 82-208 ; ss . 22 , 80 , ch . 82 -226 ; s. 974 , ch . 95 -147 . 193.116 Municipal assessment rolls.- (1) The county property appra i ser shall prepa r e an assessment roll for every municipality in the county. The value adjustment board shall give notice to the chief executive officer of each municipality whenever an appeal has been taken with respect to property located within that municipality. Representatives of that municipality shall be given an opportunity to be heard at such hearing. The property appraiser shall deliver each assessment roll to the appropriate municipality in the same manner as assessment rolls are delivered to the county commissions. The governing body of the municipality shall have 30 days to certify all millages to the county property appraiser. The county property appraiser shall extend the millage against the municipal assessment roll. The property appraiser shall certify the municipal tax roll to the county tax collector for collection in the same manner as the county tax roll is certified for collection. The property appraiser shall deliver to each municipality a copy of the municipal tax roll. (2) The county tax collector shall collect all ad valorem taxes for municipalities within the county. He or she shall collect municipal taxes in the same manner as county taxes. History.-s. 3, ch . 74 -234 ; s. 1, ch . 76 -133 ; s. 2, ch . 76-140 ; ss . 207, 221 , ch . 85-342 ; s. 1, ch. 90 -343 ; s. 140, ch. 91 -112 ; s. 975 , ch. 95 - 147 . 193.122 rolls.- Certificates of value adjustment board and property appraiser; extensions on the assessment http ://www.leg .state. fl . us/statutes/i ndex .cfm? App_ mode=Display _ Statute&U RL=0100-0199/0193/0193. html 17/43 1/4/20 19 Statutes & Constitution :View Statutes : On li ne Sunsh ine (1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197 .323 , if applicable, and again after all hearings required bys. 194.032 have been held . These certificates shall be attached to each roll as required by the Department of Revenue. Notwithstanding an extension of the roll by the board of county commissioners pursuant to s. 197 .323 , the value adjustment board must complete all hearings required bys. 194.032 and certify the assessment roll to the property appraiser by June 1 followi ng the assessment year. The June 1 requirement shall be extended until December 1 in each year in which the number of petitions filed increased by more than 10 percent over the previous year. (2) After the first certification of the tax rolls by the value adjustment board , the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself or herself that all property is properly taxed, the property appraise r shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification on the property appraiser 's website and in a periodical meeting the requirements of s. 50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the cert i fication to any taxpayer who requests one in writi ng. These certificates and notices shall be made in the form required by the department and attached to each roll as required by the department by rule . (3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certification , the property appraiser shall recertify the tax rolls with all changes to the collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2). (4) An appeal of a value adjustment board decision pursuant to s. 194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036(1 )(c), but such appeal shall be filed within 20 days after receipt of the decision of the department relative to further judicial proceedings. (5) The department shall promulgate regulations to ensure that copies of the tax rolls are distributed to the appropriate officials and maintained as part of their records for as long as is necessary to provide for the orderly collection of taxes. Such regulations shall also provide for the maintenance of the necessary permanent copies of such rolls . (6) The property appraiser may extend millage as required in subsection (2) against the assessment roll and certi fy it to the tax collector even though there are parcels subject to judicial or administrative review pursuant to s. 194.036(1 ). Such parcels shall be certified and have taxes extended aga i nst them in accordance with the decisions of the value adjustment board or the property appraiser's valuation if the roll has been extended pursuant to s. 197.323, except that payment of such taxes by the taxpayer shall not preclude the taxpayer from be i ng required to pay additional taxes in accordance with final judicial determ i nation of an appeal filed pursuant to s. 194.036(1 ). (7) Each assessment roll shall be submitted to the executive director of the department in the manner and form prescribed by the department within 1 week after extension and certification to the tax collector and again after recertification to the tax collector, if applicable. When the provisions of s. 193.1145 are exercised , the requirements of this subsection shall apply upon extension pursuant to s. 193 .1145(3)(a) and again upon reconciliation pursuant to s. 193.1145(8)(a). History.-s . 18 , ch . 70-243; s. 1, ch . 71 -371; s. 9 , ch . 73 -172 ; s. 4 , ch . 74 -234 ; s. 2 , ch . 76 -133 ; s. 5, ch . 76-234; s. 1, ch . 77 -174; s. 14 , ch . 82 -226 ; s. 2 , ch . 82-388 ; ss . 3, 26 , ch . 83 -204 ; s. 55 , ch . 83 -217; ss . 208 , 221 , ch. 85 -342 ; s. 141 , ch . 91-112 ; s. 976 , ch . 95 -147 ; s. 3, ch . 2013-72 ; s. 3, ch . 2016 -128 . Note. -Consolidation of provi si ons of former ss . 193 .401 -193 .421 . 193.132 Prior assessments validated.-Every assessment of taxes heretofore made on property of any kind, when such assessment has been actually made in the name of the true owner, is hereby validated. No tax assessment or tax levy made upon any such property shall be he l d invalid by reason of or because of the subsequent amendment in the law. http ://www. leg .state .fl .us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193 . html 18/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine History.-s. 1, ch . 10023 , 1925 ; CGL 927; ss . 1, 2 , ch. 69-55 ; s. 19 , ch . 70-243 . Note .-Former ss. 192.32, 193 .341 . 193.133 Effect of mortgage fraud on property assessments.- (1) Upon the finding of probable cause of any person for the crime of mortgage fraud , as defined ins. 817.545 , or any other fraud involving real property that may have artificially inflated or could artificially inflate the value of property affected by such fraud, the arresting agency shall promptly notify the property appraiser of the county in which such property or properties are located of the nature of the alleged fraud and the property or properties affected . If notification as required in this section would jeopardize or negatively impact a continuing investigation, notification may be delayed until such time as notice may be made without such effect. (2) The property appraiser may adjust the assessment of any affected real property. (3) Upon a conviction of fraud as defined in subsection (1 ), the property appraiser of the county in which such property or properties are located shall, if necessary, reassess such property or properties affected by such fraud. History.-s . 1, ch . 2008 -80 . 193.155 Homestead assessments.-Homestead property shall be assessed at just value as of January 1, 1994 . Property receiving the homestead exemption after January 1, 1994 , shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply. (1) Beginning in 1995, or the year following the year the property receives homestead exemption, whichever is later, the property shall be reassessed annually on January 1. Any change resulting from such reassessment shall not exceed the lower of the following : (a) Three percent of the assessed value of the property for the prior year; or (b) The percentage change in the Consumer Price Index for All Urban Consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics. (2) If the assessed value of the property as calculated under subsection (1) exceeds the just value, the assessed value of the property shall be lowered to the just value of the property. (3)(a) Except as provided in this subsection or subsection (8), property assessed under this section shall be assessed at just value as of January 1 of the year following a change of ownership. Thereafter, the annual changes in the assessed value of the property are subject to the limitations in subsections (1) and (2). For the purpose of thi s section, a change of ownership means any sale, foreclosure, or transfer of legal title or beneficial title in equity to any person, except if: 1. Subsequent to the change or transfer, the same person is entitled to the homestead exemption as was previously entitled and: a. The transfer of title is to correct an error; b. The transfer is between legal and equitable title or equitable and equitable title and no additional person applies for a homestead exemption on the property; c. The change or transfer is by means of an instrument in which the owner is listed as both grantor and grantee of the real property and one or more other individuals are add i tionally named as grantee. However, if any individual who is additionally named as a grantee applies for a homestead exemption on the property, the applicati on is considered a change of ownership; or d. The person is a lessee entitled to the homestead exemption under s. 196.041(1). 2. Legal or equitable title is changed or transferred between husband and wife, including a change or transfer to a surviving spouse or a transfer due to a dissolution of marriage; 3. The transfer occurs by operation of law to the surviving spouse or minor child or children under s. 732.401; or 4. Upon the death of the owner, the transfer is between the owner and another who is a permanent resident and who is legally or naturally dependent upon the owner. (b) For purposes of this subsection, a leasehold interest that qualifies for the homestead exemption under s. 196 .031 ors. 196.041 shall be treated as an equitable interest in the property. http ://www. leg .state. fl . us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL=0 100-0199/0193/0193. html 19/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine (4)(a) Except as provided in paragraph (b) ands. 193.624 , changes, additions, or improvements to homestead property shall be assessed at just value as of the first January 1 after the changes, additions, or improvements are substantially completed. (b) Changes, additions, or improvements that replace all or a portion of homestead property damaged or destroyed by misfortune or calamity shall not increase the homestead property's assessed value when the square footage of the homestead property as changed or improved does not exceed 110 percent of the square footage of the homestead property before the damage or destruction . Additionally, the homestead property's assessed value shall not increase if the total square footage of the homestead property as changed or improved does not exceed 1,500 square feet. Changes, additions, or improvements that do not cause the total to exceed 110 percent of the total square footage of the homestead property before the damage or destruction or that do not cause the total to exceed 1,500 total square feet shall be reassessed as provided under subsection (1 ). The homestead property's assessed value shall be increased by the just value of that portion of the changed or improved homestead property which is in excess of 110 percent of the square footage of the homestead property before the damage or destruction or of that portion exceeding 1,500 square feet. Homestead property damaged or destroyed by misfortune or calamity which, after being changed or improved, has a square footage of less than 100 percent of the homestead property's total square footage before the damage or destruction shall be assessed pursuant to subsection (5). This paragraph applies to changes, additions, or improvements commenced within 3 years after the January 1 following the damage or destruction of the homestead. (c) Changes, additions, or improvements that replace all or a portion of real property that was damaged or destroyed by misfortune or calamity shall be assessed upon substantial completion as if such damage or destruction had not occurred and in accordance with paragraph (b) if the owner of such property: 1. Was permanently residing on such property when the damage or destruction occurred; 2. Was not entitled to receive homestead exemption on such property as of January 1 of that year; and 3. Applies for and receives homestead exemption on such property the following year. (d) Changes, additions, or improvements include improvements made to common areas or other improvements made to property other than to the homestead property by the owner or by an owner association, which improvements directly benefit the homestead property. Such changes, additions, or improvements shall be assessed at just value, and the just value shall be apportioned among the parcels benefiting from the improvement. (5) When property is destroyed or removed and not replaced, the assessed value of the parcel shall be reduced by the assessed value attributable to the destroyed or removed property. (6) Only property that receives a homestead exemption is subject to this section. No portion of property that is assessed solely on the basis of character or use pursuant to s. 193.461 or s. 193. 501, or assessed pursuant to s. 193.505, is subject to this section. When property is assessed under s. 193.461, s. 193.501, ors. 193.505 and contains a residence under the same ownership, the portion of the property consisting of the residence and curtilage must be assessed separately, pursuant to s. 193.011, for the assessment to be subject to the limitation in this section. (7) If a person received a homestead exemption limited to that person's proportionate interest in real property, the provisions of this section apply only to that interest. (8) Property assessed under this section shall be assessed at less than just value when the person who establishes a new homestead has received a homestead exemption as of January 1 of either of the 2 immediately preceding years. A person who establishes a new homestead as of January 1, 2008, is entitled to have the new homestead assessed at less than just value only if that person received a homestead exemption on January 1, 2007, and only if this subsection applies retroactive to January 1, 2008. For purposes of this subsection, a husband and wife who owned and both permanently resided on a previous homestead shall each be considered to have received the homestead exemption even though only the husband or the wife applied for the homestead exemption on the previous homestead. The assessed value of the newly established homestead shall be determined as provided in this subsection. http ://www. leg .state. fl. us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193. html 20/43 1/4/20 19 Statutes & Constit uti on :View Statutes : On li ne Sunshine (a) If the just value of the new homestead as of January 1 is greater than or equal to the just value of the immediate prior homestead as of January 1 of the year in which the immediate prior homestead was abandoned, the assessed value of the new homestead shall be the just value of the new homestead minus an amount equal to the lesser of $500,000 or the difference between the just value and the assessed value of the immediate prior homestead as of January 1 of the year in which the prior homestead was abandoned. Thereafter, the homestead shall be assessed as provided in this section. (b) If the just value of the new homestead as of January 1 is less than the just value of the immediate prior homestead as of January 1 of the year in which the immediate prior homestead was abandoned, the assessed value of the new homestead shall be equal to the just value of the new homestead divided by the just value of the immediate prior homestead and multiplied by the assessed value of the immediate prior homestead. However, if the difference between the just value of the new homestead and the assessed value of the new homestead calculated pursuant to this paragraph is greater than $500,000, the assessed value of the new homestead shall be increased so that the difference between the just value and the assessed value equals $500,000. Thereafter, the homestead shall be assessed as provided in this section. (c) If two or more persons who have each received a homestead exemption as of January 1 of either of the 2 immediately preceding years and who would otherwise be eligible to have a new homestead property assessed under this subsection establish a single new homestead, the reduction from just value is limited to the higher of the difference between the just value and the assessed value of either of the prior eligible homesteads as of January 1 of the year in which either of the eligible prior homesteads was abandoned, but may not exceed $500,000. (d) If two or more persons abandon jointly owned and jointly titled property that received a homestead exemption as of January 1 of either of the 2 immediately preceding years, and one or more such persons who were entitled to and received a homestead exemption on the abandoned property establish a new homestead that would otherwise be eligible for assessment under this subsection, each such person establishing a new homestead is entitled to a reduction from just value for the new homestead equal to the just value of the prior homestead minus the assessed value of the prior homestead divided by the number of owners of the prior homestead who received a homestead exemption, unless the title of the property contains specific ownership shares, in which case the share of reduction from just value shall be proportionate to the ownership share. In the case of a husband and wife abandoning jointly titled property, the husband and wife may designate the ownership share to be attributed to each spouse by following the procedure in paragraph (f). To qualify to make such a designation, the husband and wife must be married on the date that the jointly owned property is abandoned. In calculating the assessment reduction to be transferred from a prior homestead that has an assessment reduction for living quarters of parents or grandparents pursuant to s. 193.703, the value calculated pursuant to s. 193.703(6) must first be added back to the assessed value of the prior homestead. The total reduction from just value for all new homesteads established under this paragraph may not exceed $500,000. There shall be no reduction from just value of any new homestead unless the prior homestead is reassessed at just value or is reassessed under this subsection as of January 1 after the abandonment occurs. (e) If one or more persons who previously owned a single homestead and each received the homestead exemption qualify for a new homestead where all persons who qualify for homestead exemption in the new homestead also qualified for homestead exemption in the previous homestead without an additional person qualifying for homestead exemption in the new homestead, the reduction in just value shall be calculated pursuant to paragraph (a) or paragraph (b), -.yithout application of paragraph (c) or paragraph (d). (f) A husband and wife abandoning jointly titled property who wish to designate the ownership share to be attributed to each person for purposes of paragraph (d) must file a form provided by the department with the property appraiser in the county where such property is located. The form must include a sworn statement by each person designating the ownership share to be attributed to each person for purposes of paragraph (d) and must be filed prior to either person filing the form required under paragraph (h) to have a parcel of property assessed under this subsection. Such a designation, once filed with the property appraiser, is irrevocable. http ://www.leg .state . fl .us/statutes/index.cfm? App_ mode=Display _ Statute&U RL=0100-0199/0193/0193 . html 21/43 1/4/2019 Statutes & Const ituti on :View Statutes : Online Sunsh ine (g) For purposes of receiving an assessment reduction pursuant to this subsection, a person entitled to assessment under this section may abandon his or her homestead even though it remains his or her primary residence by notifying the property appraiser of the county where the homestead is located. This notification must be in writing and delivered at the same time as or before timely filing a new application for homestead exemption on the property. (h) In order to have his or her homestead property assessed under this subsection, a person must file a form provided by the department as an attachment to the application for homestead exemption, including a copy of the form required to be filed under paragraph (f), if applicable. The form, which must include a sworn statement attesting to the applicant's entitlement to assessment under this subsection, shall be considered sufficient documentation for applying for assessment under this subsection. The department shall require by rule that the required form be submitted with the application for homestead exemption under the timeframes and processes set forth in chapter 196 to the extent practicable . (i)1. If the previous homestead was located in a different county than the new homestead, the property appraiser in the county where the new homestead is located must transmit a copy of the completed form together with a completed application for homestead exemption to the property appraiser in the county where the previous homestead was located. If the previous homesteads of applicants for transfer were in more than one county, each applicant from a different county must submit a separate form. 2. The property appraiser in the county where the previous homestead was located must return information to the property appraiser in the county where the new homestead is located by April 1 or within 2 weeks after receipt of the completed application from that property appraiser, whichever is later. As part of the information returned, the property appraiser in the county where the previous homestead was located must provide sufficient information concerning the previous homestead to allow the property appraiser in the county where the new homestead is located to calculate the amount of the assessment limitation difference which may be transferred and must certify whether the previous homestead was abandoned and has been or will be reassessed at just value or reassessed according to the provisions of this subsection as of the January 1 following its abandonment. 3. Based on the information provided on the form from the property appraiser in the county where the previous homestead was located, the property appraiser in the county where the new homestead is located shall calculate the amount of the assessment limitation difference which may be transferred and apply the difference to the January 1 assessment of the new homestead. 4. All property appraisers having information-sharing agreements with the department are authorized to share confidential tax information with each other pursuant to s. 195.084 , including social security numbers and linked information on the forms provided pursuant to this section. 5. The transfer of any limitation is not final until any values on the assessment roll on which the transfer is based are final. If such values are final after tax notice bills have been sent, the property appraiser shall make appropriate corrections and a corrected tax notice bill shall be sent. Any values that are under administrative or judicial review shall be noticed to the tribunal or court for accelerated hearing and resolution so that the intent of thi s subsection may be carried out. 6. If the property appraiser in the county where the previous homestead was located has not provided information sufficient to identify the previous homestead and the assessment limitation difference is transferable , the taxpayer may file an acti on in circuit court in that county seeking to establish that the property appraiser must provide such information. 7. If the information from the property appraiser in the county where the previous homestead was located is provided after the procedures in this section are exercised, the property appraiser in the county where the new homestead is located shall make appropriate corrections and a corrected tax notice and tax bill shall be sent . 8. This subsection does not authorize the consideration or adjustment of the just, assessed, or taxable value of the previous homestead property. 9. The property appraiser in the county where the new homestead is located shall promptly notify a taxpayer if the information received, or available, is insufficient to identify the previous homestead and the amount of the http ://www.leg.state.fl .us/statutes/i ndex.cfm? App_ mode=Display_ Statute&U RL =0 100-0199/0193/0193. html 22/43 1/4/2019 Statutes & Constitu tion :View Statutes : Online Sunshine assessment limitation difference which is transferable . Such notification shall be sent on or before July 1 as specified ins. 196.151 . 10 . The taxpayer may correspond with the property appraiser in the county where the previous homestead was located to further seek to identify the homestead and the amount of the assessment limitation difference which is transferable. 11 . If the property appraiser in the county where the previous homestead was located supplies sufficient information to the property appraiser in the county where the new homestead is located, such information shall be considered timely if provided in time for inclusion on the notice of proposed property taxes sent pursuant to ss . 194.011 and 200.065(1 ). 12 . If the property appraiser has not received information sufficient to identify the previous homestead and the amount of the assessment limitation difference which is transferable before mailing the notice of proposed property taxes, the taxpayer may file a petition with the value adjustment board in the county where the new homestead is located. (j) Any person who is qualified to have his or her property assessed under this subsect i on and who fails to file an application by March 1 may file an application for assessment under this subsection and may, pursuant to s. 194.011(3), file a petition with the value adjustment board requesting that an assessment under this subsection be granted . Such petition may be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser as provided ins. 194 .011(1). Notwithstanding s. 194.013, such person must pay a nonrefundable fee of $15 upon filing the petition. Upon reviewing the petition, if the person is qualified to receive the assessment under this subsection and demonstrates particular extenuating circumstances judged by the property appraiser or the value adjustment board to warrant granting the assessment, the property appraiser or the value adjustment board may grant an assessment under this subsection. For the 2008 assessments , all petitioners for assessment under this subsection shall be considered to have demonstrated particular extenuating circumstances . (k) Any person who is qualified to have his or her property assessed under this subsection and who fails to timely file an application for his or her new homestead in the first year following eligibility may file in a subsequent year. The assessment reduction shall be applied to assessed value in the year the transfer is first approved, and refunds of tax may not be made for previous years . (l) The property appraisers of the state shall, as soon as practicable after March 1 of each year and on or before July 1 of that year, carefully consider all applications for assessment under this subsection which have been filed in their respective offices on or before March 1 of that year. If, upon investigation, the property appraiser finds that the applicant is entitled to assessment under this subsection, the property appraiser shall make such entries upon the tax rolls of the county as are necessary to allow the assessment. If, after due consideration , the property appraiser finds that the applicant is not entitled to the assessment under this subsection , the property appraiser shall immediately prepare a notice of such disapproval, gi ving his or her reasons therefor, and a copy of the notice must be served upon the applicant by the property appraiser by personal delivery or by registered mail to the post office address given by the applicant. The applicant may appeal the decision of the property appraiser refusing to allow the assessment under this subsection to the value adjustment board, and the board shall review the application and evidence presented to the property appraiser upon which the applicant based the claim and hear the applicant in person or by agent on behalf of his or her right to such assessment. Such appeal shall be heard by an attorney special magistrate if the value adjustment board uses special magistrates. The value adjustment board shall reverse the decision of the property appraiser in the cause and grant assessment under this subsection to the applicant if, in its judgment, the applicant is entitl ed to the assessment or shall affirm the decision of the property appraiser. The action of the board is final in the cause unless the applicant, within 60 days following the date of refusal of the application by the board, files in the circuit court of the county in which the homestead is located a proceeding against the property appraiser for a declaratory judgment as is provided under chapter 86 or other appropriate proceeding. The failure of the taxpayer to appear before the property appraiser or value adjustment board or to file any paper other than the application as provided in this subsection does not constitute a bar to or defense in the proceedings. http ://www.leg .state.fl.us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0100-0199/0193/0193 .html 23/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine (m) For purposes of receiving an assessment reducti on pursuant to this subsection, an owner of a homestead property that was significantly damaged or destroyed as a result of a named tropical storm or hurricane may elect, in the calendar year following the named tropical storm or hurri cane , to have the significantly damaged or destroyed homestead deemed to have been abarrdoned as of the date of the named tropical storm or hurricane even though the owner received a homestead exemption on the prope r ty as of January 1 of the year immediately followi ng the named tropical storm or hurricane. The election provided for in this paragraph is available only if the owner establishes a new homestead as of January 1 of the second year immed i ately following the storm or hu r ricane. This paragraph shall apply to homestead property damaged or destroyed on or after January 1, 2017. (9) Erroneous assessments of homestead property assessed under this section may be corrected in the following manner: (a) If errors are made in arriving at any assessment under thi s section due to a material mistake of fact concerning an essential characteristic of the property, the just value and assessed value must be recalculated for every such year, including the year in which the mistake occurred. (b) If changes, additions, or improvements are not assessed at just value as of the first January 1 after they were substantially completed, the property appraiser shall determine the just value for such changes, additions , or improvements for the year they were substantially completed . Assessments for subsequent years shall be corrected, applying this sect i on if applicab l e . (c) If back taxes are due pursuant to s. 193.092 , the corrections made pursuant to this subsection shall be used to calculate such back taxes . (10) If the property appraiser determines that for any year or years within the prior 10 years a person who was not entitled to the homestead property assessment limitation granted under this section was granted the homestead property assessment limitation, the property appraiser making such determination shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property must be identified in the notice of tax lien . Such property that is situated in this state is subject to the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum . However, when a person entitled to exemption pursuant to s. 196.031 inadvertently receives the limitation pursuant to this section following a change of ownership, the assessment of such property must be corrected as provided in paragraph (9)(a), and the person need not pay the unpaid taxes, penalties, or interest. Before a lien may be filed , the person or entity so notified must be given 30 days to pay the taxes and any applicable penalties and interest. If the property appraiser improperly grants the property assessment limitation as a result of a clerical mistake or an omission, the person or entity improperly receiving the property assessment limitation may not be assessed a penalty or interest. History.-s. 62, ch . 94 -353 ; s . 5, ch . 2001 -137 ; s. 1, ch. 2006 -38 ; s. 1, ch . 2006 -311 ; s. 5, ch. 2007-339 ; s. 3, ch . 2008 -173 ; s. 1, ch . 2010 -109 ; s . 5, ch . 2012 -193 ; s. 4, ch . 2013 -72; s . 2 , ch . 2013 -77 ; s. 5, ch . 2016 -128 ; s . 9, ch . 2018 -118. 193.1551 Assessment of certain homestead property damaged in 2004 named storms.-Notwithstanding the provisions of s. 193 .155(4), the assessment at just value for changes , additions , or improvements to homestead property rendered uninhabitable in one or more of the named storms of 2004 shall be limited to the square footage exceeding 110 percent of the homestead property's total square footage . Additionally, homes having square footage of 1,350 square feet or less which were rendered uninhabitable may rebuild up to 1,500 total square feet and the increase in square footage shall not be considered as a change, an addition, or an improvement that is subject to assessment at just value . The provisions of this section are limited to homestead properties in which repairs are commenced by January 1, 2008, and apply retroactively to January 1, 2005 . History.-s. 1, ch. 2005-268 ; s . 2 , ch . 2007 -106. 193.1554 Assessment of nonhomestead residential property.- (1) As used in this section, the term "nonhomestead residential property" means residential real property that contains nine or fewer dwelling units, including vacant property zoned and platted for residential use, and that does not receive the exemption under s. 196.031. http ://www.leg .state.fl .us/statutes/index .cfm?App_mode=Display _ Statute&URL=0100-0199/0193/0193.html 24/43 1/4/20 19 Statutes & Constitution :V iew Statutes : Online Sunshine (2) For all levies other than school district levies , nonhomestead residential property shall be assessed at just value as of January 1 of the year that the property becomes eligible for assessment pursuant to this section. (3) Beginning in the year following the year the nonhomestead residential property becomes eligible for assessment pursuant to this section, the property shall be reassessed annually on January 1. Any change resulting from such reassessment may not exceed 10 percent of the assessed value of the property for the prior year. (4) If the assessed value of the property as calculated under subsection (3) exceeds the just value, the assessed value of the property shall be lowered to the just value of the property. (5) Except as provided in this subsection, property assessed under this section shall be assessed at just value as of January 1 of the year following a change of ownership or control. Thereafter, the annual changes in the assessed value of the property are subject to the limitations in subsections (3) and (4). For purpose of this section, a change of ownership or control means any sale , foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50 percent of the ownership of the legal entity that owned the property when it was most recently assessed at just value , except as provided in this subsection. There is no change of ownership if: (a) The transfer of title is to correct an error. (b) The transfer is between legal and equitable title. (c) The transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due to a dissolution of marriage. (d) For a publicly traded company, the cumulative transfer of more than 50 percent of the ownership of the entity that owns the property occurs through the buying and selling of shares of the company on a public exchange. This exception does not apply to a transfer made through a merger with or an acquisition by another company, including an acquisition by acquiring outstanding shares of the company. (6)(a) Except as provided in paragraph (b) ands. 193.624, changes , additions, or improvements to nonhomestead residential property shall be assessed at just value as of the first January 1 after the changes , additions, or improvements are substantially completed. (b) Changes, additions, or improvements that replace all or a portion of nonhomestead residential property damaged or destroyed by misfortune or calamity shall not increase the property's assessed value when the square footage of the property as changed or improved does not exceed 110 percent of the square footage of the property before the damage or destruction . Additionally, the property's assessed value shall not increase if the total squa r e footage of the property as changed or improved does not exceed 1,500 square feet. Changes , additions, or improvements that do not cause the total to exceed 110 percent of the total square footage of the property before the damage or destruction or that do not cause the total to exceed 1,500 total square feet shall be reassessed as provided under subsection (3). The property's assessed value shall be increased by the just value of that portion of the changed or improved property which is in excess of 110 percent of the square footage of the property before the damage or destruction or of that portion exceeding 1,500 square feet. Property damaged or destroyed by misfortune or calamity which, after being changed or improved, has a square footage of less than 100 percent of the property's total square footage before the damage or destruction shall be assessed pursuant to subsection (8). This paragraph applies to changes, additions, or improvements commenced within 3 years after the January 1 following the damage or destruction of the property. (c) Changes, additions, or improvements include improvements made to common areas or other improvements made to property other than to the nonhomestead residential property by the owner or by an owner association , which improvements directly benefit the property. Such changes, additions , or improvements shall be assessed at just value, and the just value shall be apportioned among the parcels benefiting from the improvement . (7) Any increase in the value of property assessed under this section which is attributable to combining or dividing parcels shall be assessed at just value, and the just value shall be apportioned among the parcels created . (a) For divided parcels, the amount by which the sum of the just values of the divided parcels exceeds what the just value of the parcel would be if undivided shall be attributable to the division . This amount shall be apportioned to the parcels pro rata based on their relative just values. http ://www.leg .state .fl .us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193. html 25/43 1/4/20 19 Statutes & Const itution :View Statutes : On li ne Sunsh ine (b) For combined parcels, the amount by which the just value of the combined parcel exceeds what the sum of the just values of the .component parcels would be if they had not been combined shall be attributable to the combination. (c) A parcel that is combined or divided after January 1 and included as a combined or divided parcel on the tax notice is not considered to be a combined or divided parcel until the January 1 on which it is first assessed as a combined or divided parcel. (8) When property is destroyed or removed and not replaced, the assessed value of the parcel shall be reduced by the assessed value attributable to the destroyed or removed property. (9) Erroneous assessments of nonhomestead residential property assessed under this section may be corrected in the following manner: (a) If errors are made in arriving at any assessment under this section due to a material mistake of fact concerning an essential characteristic of the property, the just value and assessed value must be recalculated for every such year, including the year in which the mistake occurred. (b) If changes, additions, or improvements are not assessed at just value as of the first January 1 after they were substantially completed, the property appraiser shall determine the just value for such changes, additions, or improvements for the year they were substantially completed. Assessments for subsequent years shall be corrected, applying this section if applicable. (c) If back taxes are due pursuant to s. 193.092, the corrections made pursuant to this subsection shall be used to calculate such back taxes. (10) If the property appraiser determines that for any year or years within the prior 10 years a person or entity who was not entitled to the property assessment limitation granted under this section was granted the property assessment limitation, the property appraiser making such determination shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien. Such property that is situated in this state is subject to the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum. Before a lien may be filed, the person or entity so notified must be given 30 days to pay the taxes and any applicable penalties and interest. If the property appraiser improperly grants the property assessment limitation as a result of a clerical mistake or an omission, the person or entity improperly receiving the property assessment limitation may not be assessed a penalty or interest. History.-ss . 10, 11, ch. 2007-339; s. 4 , ch . 2008-173; s . 12, ch. 2009-21; s. 2, ch. 2010 -109 ; ss . 1, 2, ch . 2011-125 ; s. 6 , ch. 2012-193 ; s. 3, ch . 2013-77; s. 6, ch . 2016-128. 193.1555 Assessment of certain residential and nonresidential real property.- (1) As used in this section, the term: (a) "Nonresidential real property" means real property that is not subject to the assessment limitations set forth in subsection 4(a), (b), (c), (d), or (g), Art. VII of the State Constitution. (b) "Improvement" means an addition or change to land or buildings which increases their value and is more than a repair or a replacement. (2) For all levies other than school district levies, nonresidential real property and residential real property that is not assessed under s. 193.155 ors. 193.1554 shall be assessed at just value as of January 1 of the year that the property becomes eligible for assessment pursuant to this section. (3) Beginning in the year following the year the property becomes eligible for assessment pursuant to this section, the property shall be reassessed annually on January 1. Any change resulting from such reassessment may not exceed 1 0 percent of the assessed value of the property for the prior year. (4) If the assessed value of the property as calculated under subsection (3) exceeds the just value, the assessed value of the property shall be lowered to the just value of the property. (5) Except as provided in this subsection, property assessed under this section shall be assessed at just value as of January 1 of the year following a qualifying improvement or change of ownership or control. Thereafter, the http://www. leg .state . fl . us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL=0 100-0199/0193/0193 .html 26/43 1/4/20 19 Statutes & Constitution :V iew Statutes : Online Sunshine annual changes in the assessed value of the property are subject to the limitations in subsections (3) and (4). For purpose of this section: (a) A qualifying improvement means any substantially completed improvement that increases the just value of the property by at least 25 percent. (b) A change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50 percent of the ownership of the legal entity that owned the property when it was most recently assessed at just value, except as provided in this subsection. There is no change of ownership if: 1 . The transfer of title is to correct an error. 2. The transfer is between legal and equitable title. 3. For a publicly traded company, the cumulative transfer of more than 50 percent of the ownership of the entity that owns the property occurs through the buying and selling of shares of the company on a public exchange. This exception does not apply to a transfer made through a merger with or acquisition by another company, including acquisition by acquiring outstanding shares of the company. (6)(a) Except as provided in paragraph (b), changes, additions, or improvements to nonresidential real property shall be assessed at just value as of the first January 1 after the changes, additions, or improvements are substantially completed. (b) Changes, additions, or improvements that replace all or a portion of nonresidential real property damaged or destroyed by misfortune or calamity shall not increase the property's assessed value when the square footage of the property as changed or improved does not exceed 110 percent of the square footage of the property before the damage or destruction and do not change the property's character or use. Changes, additions, or improvements that do not cause the total to exceed 110 percent of the total square footage of the property before the damage or destruction and do not change the property's character or use shall be reassessed as provided under subsection (3). The property's assessed value shall be increased by the just value of that portion of the changed or improved property which is in excess of 110 percent of the square footage of the property before the damage or destruction. Property damaged or destroyed by misfortune or calamity which, after being changed or improved, has a square footage of less than 100 percent of the property's total square footage before the damage or destruction shall be assessed pursuant to subsection (8). This paragraph applies to changes, additions, or improvements commenced within 3 years after the January 1 following the damage or destruction of the property. (7) Any increase in the value of property assessed under this section which is attributable to combining or dividing parcels shall be assessed at just value, and the just value shall be apportioned among the parcels created. (a) For divided parcels, the amount by which the sum of the just values of the divided parcels exceeds what the just value of the parcel would be if undivided shall be attributable to the division. This amount shall be apportioned to the parcels pro rata based on their relative just values. (b) For combined parcels, the amount by which the just value of the combined parcel exceeds what the sum of the just values of the component parcels would be if they had not been combined shall be attributable to the combination. (c) A parcel that is combined or divided after January 1 and included as a combined or divided parcel on the tax notice is not considered to be a combined or divided parcel until the January 1 on which it is first assessed as a combined or divided parcel. (8) When property is destroyed or removed and not replaced, the assessed value of the parcel shall be reduced by the assessed value attributable to the destroyed or removed property. (9) Erroneous assessments of nonresidential real property assessed under this section may be corrected in the following manner: (a) If errors are made in arriving at any assessment under this section due to a material mistake of fact concerning an essential characteristic of the property, the just value and assessed value must be recalculated for every such year, including the year in which the mistake occurred. (b) If changes, additions, or improvements are not assessed at just value as of the first January 1 after they were substantially completed, the property appraiser shall determine the just value for such changes, additions, or http ://www.leg .state .fl .us/statutes/index.cfm? App_ mode=Display _ Statute&U RL=0100-0199/0193/0193 .html 27/43 1/4/20 19 Statutes & Constitution :View Statutes : Onl ine Sunshine improvements for the year they were substantially completed. Assessments for subsequent years shall be corrected, applying this section if applicable . (c) If back taxes are due pursuant to s. 193.092, the corrections made pursuant to this subsection shall be used to calculate such back taxes. (10) If the property appraiser determines that for any year or years within the prior 10 years a person or entity who was not entitled to the property assessment limitation granted under this section was granted the property assessment limitation, the property appraiser making such determination shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien. Such property that is situated in this state is subject to the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum. Before a lien may be filed, the person or entity so notified must be given 30 days to pay the taxes and any applicable penalties and interest. If the property appraiser improperly grants the property assessment limitation as a result of a clerical mistake or an omission, the person or entity improperly receiving the property assessment limitation may not be assessed a penalty or interest. History.-ss. 12 , 13 , ch . 2007 -339; s. 5, ch. 2008-173; s. 13 , ch . 2009 -21 ; s . 22 , ch . 2010-5 ; s. 3, ch . 2010 -109 ; ss . 3, 4, ch. 2011 -125 ; s . 7 , ch . 2012 -193 ; s. 7 , ch. 2016-128 . 193.1556 Notice of change of ownership or control required.- (1) Any person or entity that owns property assessed under s. 193.1554 ors. 193.1555 must notify the property appraiser promptly of any change of ownership or control as defined in ss . 193.1554(5) and 193.1555(5). If the change of ownership is recorded by a deed or other instrument in the public records of the county where the property is located, the recorded deed or other instrument shall serve as notice to the property appraiser. If any property owner fails to so notify the property appraiser and the property appraiser determines that for any year within the prior 10 years the owner's property was not entitled to assessment under s. 193. 1554 or s. 193. 1555, the owner of the property is subject to the taxes avoided as a result of such failure plus 15 percent interest per annum and a penalty of 50 percent of the taxes avoided. It is the duty of the property appraiser making such determination to record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien. Such property is subject to the payment of all taxes and penalties. Such lien when filed shall attach to any property, identified in the notice of tax lien, owned by the person or entity that illegally or improperly was assessed under s. 193.1554 or s. 193.1555. If such person or entity no longer owns property in that county, but owns property in some other county or counties in the state, it shall be the duty of the property appraiser to record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity in such county or counties , and it becomes a lien against such property in such county or counties. (2) The Department of Revenue shall provide a form by which a property owner may provide notice to all property appraisers of a change of ownership or control. The form must allow the property owner to list all property that it owns or controls in this state for which a change of ownership or control as defined in s. 193.1554(5) ors. 193.1555(5) has occurred, but has not been noticed previously to property appraisers . Providing notice on this form constitutes compliance with the notification requirements in this section. History.-s . 14, ch . 2007-339; s . 6 , ch . 2008 -173 ; s. 4, ch . 2010-109 . PART II SPECIAL CLASSES OF PROPERTY 193.441 Legislative intent; findings and declaration. 193.451 Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability. 193.4516 Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening. 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters. http ://www.leg .state.f1 .us/statutes/i ndex.cfm? App_ mode=Display_ Statute&U RL =0 100-0199/0193/0193. html 28/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine 193.4615 Assessment of obsolete agricultural equipment . 193.462 Agricultural lands; annual application process; extenuating circumstances; waivers. 193.481 Assessment of mineral, oil, gas, and other subsurface rights . 193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted. 193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. 193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. 193.621 Assessment of pollution control devices. 193.623 Assessment of building renovations for accessibility to the physically handicapped. 193.624 Assessment of renewable energy source devices. 193. 625 High-water recharge lands; classification and assessment. 193.6255 Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas. 193. 703 Reduction in assessment for living quarters of parents or grandparents . 193.441 Legislative intent; findings and declaration.- (1) For the purposes of assessment roll preparation and recordkeeping, it is the legislative intent that any assessment for tax purposes which is less than the just value of the property shall be considered a classified use assessment and reported accordingly. (2) The Legislature finds that Florida's groundwater is among the state's most precious and basic natural resources. The Legislature further finds that it is in the interest of the state to protect its groundwater from pollution, overutilization, and other degradation because groundwater is the primary source of potable water for 90 percent of Floridians. The Legislature declares that it is in the public interest to allow county governments the flexibility to implement voluntary tax assessment programs that protect the state's high-water recharge areas. History.-s. 12, ch . 79-334; s. 1, ch . 96-204. 193.451 Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.- (1) Growing annual agricultural crops, non bearing fruit trees, nursery stock, and aquacultural crops, regardless of the growing methods, shall be considered as having no ascertainable value and shall not be taxable until they have reached maturity or a stage of marketability and have passed from the hands of the producer or offered for sale. This section shall be construed liberally in favor of the taxpayer. (2) Raw, annual, agricultural crops shall be considered to have no ascertainable value and shall not be taxable until such property is offered for sale to the consumer. (3) Personal property leased or subleased by the Department of Agriculture and Consumer Services and utilized in the inspection, grading, or classification of citrus fruit shall be deemed to have value for purposes of assessment for ad valorem property taxes no greater than its market value as salvage. It is the expressed intent of the Legislature that this subsection shall have retroactive application to December 31, 2003. History.-ss . 1, 2, ch . 63-432; s. 1, ch. 67-573; ss. 1, 2, ch. 69 -55; s. 1, ch . 2005-210; s. 5, ch. 2013-72. Note.-Former s. 192.063. 1193.4516 Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening.- (1) For purposes of ad valorem taxation, and applying to the 2018 tax roll only, tangible personal property owned and operated by a citrus fruit packing or processing facility is deemed to have a market value no greater than its value for salvage, provided the tangible personal property is no longer used in the operation of the facility due to the effects of Hurricane Irma or to citrus greening. (2) As used in this section, the term "citrus" has the same meaning as provided in s. 581 .011 (7). History.-s. 10, ch. 2018-118. http://www. leg .state . fl . us/statutes/index .cfm? App_ mode=Display _ Statute&U RL=0 100-0199/0193/0193.html 29/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine 1 Note.-Section 11 , ch . 2018-118 , provides that "[t]he creation by th i s act of s. 193.4516 , Florida Statutes , applies to the 2018 property tax ro ll." 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters.- (1) The property appraiser shall , on an annual basis, classify for assessment purposes all lands within the county as either agricultural or nonagricultural. (2) Any landowner whose land is denied agricultural classification by the property appraiser may appeal to the value adjustment board. The property appraiser shall notify the landowner in writing of the denial of agricultural classification on or before July 1 of the year for which the application was filed. The notification shall advise the landowner of his or her right to appeal to the value adjustment board and of the filing deadline. The property appraiser shall have available at his or her office a list by ownership of all applications received showing the acreage , the full valuation under s. 193. 011, the valuation of the land under the provisions of this section, and whether or not the classification requested was granted . (3)(a) Lands may not be classified as agricultural lands unless a return is filed on or before March 1 of each year. Before classifying such lands as agricultural lands, the property appraiser may require the taxpayer or the taxpayer's representative to furnish the property appraiser such information as may reasonably be required to establish that such lands were actually used for a bona fide agricultural purpose . Failure to make timely application by March 1 constitutes a waiver for 1 year of the privilege granted in this section for agricultural assessment. However, an applicant who is qualified to receive an agricultural classification who fails to file an application by March 1 must file an application for the classification with the property appraiser on or before the 25th day after the mailing by the property appraiser of the notice required under s. 194 .011 (1 ). Upon receipt of sufficient evidence, as determined by the property appraiser, that demonstrates that the applicant was unable to apply for the classification in a timely manner or that otherwise demonstrates extenuating circumstances that warrant the granting of the classification, the property appraiser may grant the classification. If the applicant files an application for the classification and fails to provide sufficient evidence to the property appraiser as required , the applicant may file , pursuant to s. 194.011 (3), a petition with the value adjustment board requesting that the classification be granted. The petition may be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser as provided ins. 194 .011 (1 ). Notwithstanding s. 194 .013 , the applicant must pay a nonrefundable fee of $15 upon filing the petition. Upon reviewing the petition , if the person is qualified to receive the classification and demonstrates particular extenuating circumstances judged by the value adjustment board to warrant granting the classification, the value adjustment board may grant the classification for the current year. The owner of land that was classified agricultural in the previous year and whose ownership or use has not changed may reapply on a short form as provided by the department. The lessee of property may make original application or reapply using the short form if the lease, or an affidavit executed by the owner, provides that the lessee is empowered to make application for the agricultural classification on behalf of the owner and a copy of the lease or affidavit accompanies the application . A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for classification of property within the county after an initial application is made and the classification granted by the property appraiser. Such waiver may be revoked by a majority vote of the governing body of the county. (b) Subject to the restrictions specified in this section, only lands that are used primarily for bona fide agricultural purposes shall be classified agricultural. The term "bona fide agricultural purposes" means good faith commercial agricultural use of the land. 1. In determining whether the use of the land for agricultural purposes is bona fide, the following factors may be taken into consideration: a. The length of time the land has been so used. b. Whether the use has been continuous. c. The purchase price paid . http://www.leg .state . fl. us/statutes/i ndex .cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193. html 30/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine d. Size, as it relates to specific agricultural use, but a minimum acreage may not be required for agricultural assessment. e. Whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting, and other accepted agricultural practices. f. Whether the land is under lease and, if so, the effective length, terms, and conditions of the lease. g. Such other factors as may become applicable. 2. Offering property for sale does not constitute a primary use of land and may not be the basis for denying an agricultural classification if the land continues to be used primarily for bona fide agricultural purposes while it is being offered for sale. (c) The maintenance of a dwelling on part of the lands used for agricultural purposes does not in itself preclude an agricultural classification. (d) When property receiving an agricultural classification contains a residence under the same ownership, the portion of the property consisting of the residence and curtilage must be assessed separately, pursuant to s. 193.011, to qualify for the assessment limitation set forth in s. 193.155. The remaining property may be classified under the provisions of paragraphs (a) and (b). (e) Notwithstanding the provisions of paragraph (a), land that has received an agricultural classification from the value adjustment board or a court of competent jurisdiction pursuant to this section is entitled to receive such classification in any subsequent year until such agricultural use of the land is abandoned or discontinued, the land is diverted to a nonagricultural use, or the land is reclassified as nonagricultural pursuant to subsection (4). The property appraiser must, no later than January 31 of each year, provide notice to the owner of land that was classified agricultural in the previous year informing the owner of the requirements of this paragraph and requiring the owner to certify that neither the ownership nor the use of the land has changed. The department shall, by administrative rule, prescribe the form of the notice to be used by the property appraiser under this paragraph. If a county has waived the requirement that an annual application or statement be made for classification of property pursuant to paragraph (a), the county may, by a majority vote of its governing body, waive the notice and certification requirements of this paragraph and shall provide the property owner with the same notification provided to owners of land granted an agricultural classification by the property appraiser. Such waiver may be revoked by a majority vote of the county's governing body. This paragraph does not apply to any property if the agricultural classification of that property is the subject of current litigation. (4) The property appraiser shall reclassify the following lands as nonagricultural: (a) Land diverted from an agricultural to a nonagricultural use. (b) Land no longer being utilized for agricultural purposes. 1(5) For the purpose of this section, the term "agricultural purposes" includes, but is not limited to, horticulture; floriculture; viticulture; forestry; dairy; livestock; poultry; bee; pisciculture, if the land is used principally for the production of tropical fish; aquaculture as defined in s. 597.0015; algaculture; sod farming; and all forms of farm products as defined in s. 823.14(3) and farm production. (6)(a) In years in which proper application for agricultural assessment has been made and granted pursuant to this section, the assessment of land shall be based solely on its agricultural use. The property appraiser shall consider the following use factors only: 1. The quantity and size of the property; 2. The condition of the property; 3. The present market value of the property as agricultural land; 4. The income produced by the property; 5. The productivity of land in its present use; 6. The economic merchantability of the agricultural product; and 7. Such other agricultural factors as may from time to time become applicable, which are reflective of the standard present practices of agricultural use and production. http ://www. leg .state. fl . us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193. html 31/43 1/4/20 19 Statutes & Constitut ion :View Statutes : Onl ine Sunshine (b) Notwithstanding any provision relating to annual assessment found ins. 192 .042 , the property appraiser shall rely on 5-year moving average data when utilizing the income methodology approach in an assessment of property used for agricultural purposes. (c)1 . For purposes of the income methodology approach to assessment of property used for agricultural purposes , irrigation systems, including pumps and motors , physically attached to the land shall be considered a part of the average yields per acre and shall have no separately assessable contributory value. 2. Litter containment structures located on producing poultry farms and animal waste nutrient containment structures located on producing dairy farms shall be assessed by the methodology described in subparagraph 1. 3. Structures or improvements used in horticultural production for frost or freeze protection, which are consistent with the interim measures or best management practices adopted by the Department of Agriculture and Consumer Services pursuant to s. 570. 93 ors. 403.067(7)(c), shall be assessed by the methodology described in subparagraph 1. 4. Screened enclosed structures used in horticultural production for protection from pests and diseases or to comply with state or federal eradication or compliance agreements shall be assessed by the methodology descri bed in subparagraph 1. (d) In years in which proper application for agricultural assessment has not been made, the land shall be assessed under the provisions of s. 193.011 . (7)(a) Lands classified for assessment purposes as agricultural lands which are taken out of production by a state or federal eradication or quarantine program , including the Citrus Health Response Program , shall continue to be class i fied as agricultural lands for 5 years after the date of execution of a compliance agreement between the landowner and the Department of Agriculture and Consumer Services or a federal agency, as applicable , pursuant to such program or successor programs. Lands under these programs which are converted to fallow or otherwise nonincome-producing uses shall continue to be classified as agricultural lands and shall be assessed at a de minimis value of up to $50 per acre on a single -year assessment methodology while fallow or otherwise used for nonincome-producing purposes. Lands under these programs which are replanted in citrus pursuant to the requirements of the compliance agreement shall continue to be classified as agricultural lands and shall be assessed at a de minimis value of up to $50 per acre, on a single-year assessment methodology, during the 5-year term of agreement. However, lands converted to other income-producing agricultural uses permissible under such programs shall be assessed pursuant to this section. Land under a mandated eradication or quarantine program which is diverted from an agricultural to a nonagricultural use shall be assessed under s. 193.011 . (b) Lands classified for assessment purposes as agricultural l ands that participate in a dispersed water storage program pursuant to a contract with the Department of Environmental Protection or a water management district which requires flooding of land shall continue to be classified as agricultural lands for the duration of the inclusion of the lands in such program or successor programs and shall be assessed as nonproductive agricultural lands . Land that participates in a dispersed water storage program that i s diverted from an agricultural to a nonagricultural use shall be assessed under s. 193 .011. (c) Lands classified for assessment purposes as agricultural lands which are not being used for agricultural producti on as a result of a natural disaster for which a state of emergency is declared pursuant to s. 252.36 , when such disaster results in the halting of agricultural production, must continue to be classified as agricultural lands for 5 years after termination of the emergency declaration . However, if such lands are diverted from agricultural use to nonagricultural use during or after the 5-year recovery period , such lands must be assessed under s. 193.011 . This paragraph applies retroactively to natural disasters that occurred on or after July 1, 2017. 1(8) Lands classified for assessment purposes as agricultural lands, which are not being used for agricultural production due to a hurricane that made landfall in this state duri ng calendar year 2017, must continue to be classified as agricultural lands for assessment purposes through December 31, 2022, unless the lands are converted to a nonagricultural use. Lands converted to nonagricultural use are not covered by this subsection and must be assessed as otherwise provided by law. History.-s . 1, ch . 59-226 ; s . 1, ch . 67-117 ; ss . 1, 2 , ch. 69-55 ; s . 1, ch. 72 -181 ; s . 4 , ch . 74 -234; s . 3, ch . 76-133 ; s . 15 , ch . 82 -208 ; ss . 10 , 80 , ch . 82 -226; s. 1, ch . 85-77 ; s . 3 , ch. 86-300; s. 23 , ch . 90-217 ; ss. 132 , 142, ch. 91-112 ; s . 63, ch. 94-353 ; s . 1468 , ch. 95-147; s . 1, http://www. leg .state. fl . us/statutes/index .cfm? App_ mode=Display _ Statute&U RL=0 1 00-0199/0193/0193 .html 32/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine ch . 95-404; s. 1, ch . 98-313; s. 1, ch . 99 -351 ; s. 3, ch . 2000-308 ; s. 4 , ch . 2001-279 ; s . 15 , ch . 2002-18 ; s. 2 , ch. 2003 -162 ; s. 43 , ch . 2003- 254 ; s. 1, ch. 2006 -45; s. 2, ch . 2008-197; ss . 1, 11, ch. 2010-277; HJR 5-A, 2010 Special Session A; s . 2, ch . 2011 -206 ; s. 15 , ch . 2012-83 ; s. 6 , ch . 2013 -72 ; s . 1, ch. 2013 -95; s. 2, ch. 2014-150; s. 1, ch . 2016 -88 ; s. 1, ch . 2018-84 ; s . 12 , ch . 2018-118. 1 Note.-Section 13 , ch. 2018 -118 , provides that "[t]he amendment made by this act to s. 193.461 , Florida Statutes, applies to the 2018 property tax rol l." 193.4615 Assessment of obsolete agricultural equipment.- (1) For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is no longer usable for its intended purpose shall be deemed to have a market value no greater than its value for salvage. (2) This section shall take effect January 1, 2007. History.-s. 16, ch . 2006 -289 . 193.462 Agricultural lands; annual application process; extenuating circumstances; waivers.- (1) For purposes of granting an agricultural classification for January 1, 2003, the term "extenuating circumstances," as used ins. 193.461 (3)(a), includes the failure of a property owner in a county that waived the annual application process to return the agricultural classification form or card , which return was required by operation of s. 193.461 (3)(e), as created by chapter 2002 -18, Laws of Florida. (2) Any waiver of the annual application granted under s. 193.461 (3)(a), which is in effect on December 31, 2002, shall remain in full force and effect until subsequently revoked as provided bys. 193.461 (3)(a). History.-s. 3, ch. 2003 -162 ; s. 44 , ch . 2003-254. 193.481 Assessment of mineral, oil, gas, and other subsurface rights.- (1) Whenever the mineral, oil, gas, and other subsurface rights in or to real property in this state shall have been sold or otherwise transferred by the owner of such real property, or retained or acquired through reservation or otherwise, such subsurface rights shall be taken and treated as an interest in real property subject to taxation separate and apart from the fee or ownership of the fee or other interest in the fee. Such mineral, oil, gas, and other subsurface rights, when separated from the fee or other interest in the fee, shall be subject to separate taxation. Such taxation shall be against such subsurface interest and not against the owner or owners thereof or against separate interests or rights in or to such subsurface rights. (2) The property appraiser shall, upon request of the owner of real property who also owns mineral, oil, gas , or other subsurface mineral rights to the same property, separately assess the subsurface mineral right and the remainder of the real estate as separate items on the tax roll. (3) Such subsurface rights shall be assessed on the basis of a just valuation, as required bys. 4, Art. VII of the State Constitution, which valuation, when combined with the value of the remaining surface and undisposed of subsurface interests, shall not exceed the full just value of the fee title of the lands involved, including such subsurface rights. (4) Statutes and regulations, not in conflict with the provisions herein, relating to the assessment and collection of ad valorem taxes on real property, shall apply to the separate assessment and taxation of such subsurface rights, insofar as they may be applied. (5) Tax certificates and tax liens encumbering subsurface rights , as aforesaid, may be acquired, purchased , transferred, and enforced as are tax certificates and tax liens encumbering real property generally, including the issuance of a tax deed. (6) Nothing contained in chapter 69-60, Laws of Florida, amending subsections (1) and (3) of this section and creating formers. 197.083 shall be construed to affect any contractual obligation existing on June 4, 1969 . History.-ss . 1, 2 , 3 , 4 , ch. 57-150 ; s. 1, ch . 63-355 ; ss . 1 , 2 , ch . 69-55; ss . 1, 2 , ch. 69-60 ; s. 13 , ch. 69 -216; s. 2, ch. 71 -105 ; ss . 33 , 35 , cli. 73-332; s. 1, ch. 77-102; s. 29, ch . 95-280. Note.-Former s. 193 .221. 193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted.- http ://www . leg.state .fl . us/statutes/i ndex .cfm? App _mode=Display _ Statute&U RL =0 100-0199/0193/0193. html 33/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine (1) The owner or owners in fee of any land subject to a conservation easement as described in s. 704.06; land qualified as environmentally endangered pursuant to paragraph (6)(i) and so designated by formal resolution of the governing board of the municipality or county within which such land is located; land designated as conservation land in a comprehensive plan adopted by the appropriate municipal or county governing body; or any land which is utilized for outdoor recreational or park purposes may, by appropriate instrument, for a term of not less than 1 0 years: (a) Convey the development right of such land to the governing board of any public agency in this state within which the land is located, or to the Board of Trustees of the Internal Improvement Trust Fund, or to a charitable corporation or trust as described ins. 704.06(3); or (b) Covenant with the governing board of any public agency in this state within which the land is located, or with the Board of Trustees of the Internal Improvement Trust Fund, or with a charitable corporation or trust as described ins. 704.06(3), that such land be subject to one or more of the conservation restrictions provided ins. 704.06(1) or not be used by the owner for any purpose other than outdoor recreational or park purposes. If land is covenanted and used for an outdoor recreational purpose, the normal use and maintenance of the land for that purpose, consistent with the covenant, shall not be restricted. (2) The governing board of any public agency in this state, or the Board of Trustees of the Internal Improvement Trust Fund, or a charitable corporation or trust as described in s. 704 .06(3), is authorized and empowered in its discretion to accept any and all instruments conveying the development right of any such land or establishing a covenant pursuant to subsection (1 ), and if accepted by the board or charitable corporation or trust, the instrument shall be promptly filed with the appropriate officer for recording in the same manner as any other instrument affecting the title to real property. (3) When, pursuant to subsections (1) and (2), the development right in real property has been conveyed to the governing board of any public agency of this state, to the Board of Trustees of the Internal Improvement Trust Fund, or to a charitable corporation or trust as described ins. 704.06(2), or a covenant has been executed and accepted by the board or charitable corporation or trust, the lands which are the subject of such conveyance or covenant shall be thereafter assessed as provided herein: (a) If the covenant or conveyance extends for a period of not less than 10 years from January 1 in the year such assessment is made, the property appraiser, in valuing such land for tax purposes, shall consider no factors other than those relative to its value for the present use, as restricted by any conveyance or covenant under this section. (b) If the covenant or conveyance extends for a period less than 10 years, the land shall be assessed under the provisions of s. 193.011, recognizing the nature and length thereof of any restriction placed on the use of the land under the provisions of subsection (1 ). (4) After making a conveyance of the development right or executing a covenant pursuant to this section, or conveying a conservation easement pursuant to this section and s. 704.06, the owner of the land shall not use the land in any manner not consistent with the development right voluntarily conveyed, or with the restrictions voluntarily imposed, or with the terms of the conservation easement or shall not change the use of the land from outdoor recreational or park purposes during the term of such conveyance or covenant without first obtaining a written instrument from the board or charitable corporation or trust, which instrument reconveys all or part of the development right to the owner or releases the owner from the terms of the covenant and which instrument must be promptly recorded in the same manner as any other instrument affecting the title to real property. Upon obtaining approval for reconveyance or release, the reconveyance or release shall be made to the owner upon payment of the deferred tax liability. Any payment of the deferred tax liability shall be payable to the county tax collector within 90 days of the date of approval by the board or charitable corporation or trust of the reconveyance or release. The collector shall distribute the payment to each governmental unit in the proportion that its millage bears to the total millage levied on the parcel for the years in which such conveyance or covenant was in effect. (5) The governing board of any public agency or the Board of Trustees of the Internal Improvement Trust Fund or a charitable corporation or trust which holds title to a development right pursuant to this section may not convey that development right to anyone other than the governing board of another public agency or a charitable http ://www.leg .state . fl . us/statutes/i ndex .cfm? App_ mode=Display _ Statute&U RL =0100-0199/0193/0193 . html 34/43 1/4/20 19 Statutes & Constit ution :V iew Statutes : Onl ine Sunshine corporation or trust, as described ins. 704.06(3), or the record owner of the fee interest in the land to which the development right attaches. The conveyance from the governing board of a public agency or the Board of Trustees of the Internal Improvement Trust Fund to the owner of the fee shall be made only after a determination by the board that such conveyance would not adversely affect the interest of the public. Section 125.35 does not apply to such sales , but any public agency accepting any instrument conveying a development right pursuant to this section shall forthwith adopt appropriate regulations and procedures governing the disposition of same. These regulations and procedures must provide in part that the board may not convey a development right to the owner of the fee without first holding a public hearing and unless notice of the proposed conveyance and the time and place at which the public hearing is to be held is published once a week for at least 2 weeks in some newspaper of general circulation in the county involved prior to the hearing . (6) The following terms whenever used as referred to in this section have the following meanings unless a different meaning is clearly indicated by the context: (a) "Board" is the governing board of any city, county, or other public agency of the state or the Board of Trustees of the Internal Improvement Trust Fund. (b) "Conservation restriction" means a limitation on a right to the use of land for purposes of conserving or preserving land or water areas predominantly in their natural, scenic, open, agricultural, or wooded condition . The limitation on rights to the use of land may involve or pertain to any of the activities enumerated in s. 704.06(1 ). (c) "Conservation easement" means that property right described in s. 704.06. (d) "Covenant" is a covenant running with the land. (e) "Deferred tax liability" means an amount equal to the difference between the total amount of taxes that would have been due in March in each of the previous years in which the conveyance or covenant was in effect if the property had been assessed under the provisions of s. 193.011 and the total amount of taxes actually paid in those years when the property was assessed under the provisions of this section, plus interest on that difference computed as provided ins. 212.12(3). (f) "Development right" is the right of the owner of the fee interest in the land to change the use of the land . (g) "Outdoor recreational or park purposes" includes, but is not necessarily limited to, boating, golfing, camping, swimming, horseback riding, and archaeological, scenic, or scientific sites and applies only to land which is open to the general public. (h) "Present use" is the manner in which the land is utilized on January 1 of the year in which the assessment is made . (i) "Qualified as environmentally endangered" means land that has unique ecological characteristics, rare or limited combinations of geological formations, or features of a rare or limited nature constituting habitat suitable for fish, plants, or wildlife, and which, if subject to a development moratorium or one or more conservation easements or development restrictions appropriate to retaining such land or water areas predominantly in their natural state, would be consistent with the conservation, recreation and open space, and, if applicable, coastal protection elements of the comprehensive plan adopted by formal action of the local governing body pursuant to s. 163.3161, the Community Planning Act; or surface waters and wetlands, as determined by the methodology ratified in s. 373.4211. (7) The property appraiser shall report to the department showing the just value and the classified use value of property that is subject to a conservation easement under s. 704.06, property assessed as environmentally endangered land pursuant to this section, and property assessed as outdoor recreational or park land. (8) A person or organization that, on January 1, has the legal title to land that is entitled by law to assessment under this section shall, on or before March 1 of each year, file an application for assessment under this section with the county property appraiser. The application must identify the property for which assessment under this section is claimed. The initial application for assessment for any property must include a copy of the instrument by which the development right is conveyed or which establishes a covenant that establishes the conservation purposes for which the land is used. The Department of Revenue shall prescribe the forms upon which the application is made. The failure to file an application on or before March 1 of any year constitutes a waiver of assessment under this section for that year. However, an applicant who is qualified to receive an assessment under http ://www.leg .state .fl .us/statutes/i ndex .cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193.html 35/43 1/4/20 19 Statutes & Const itution :View Statutes : Onl ine Sunsh ine this section but fails to file an application by March 1 may file an application for the assessment and may file, pursuant to s. 194.011 (3), a petition with the value adjustment board requesting that the assessment be granted . The petition must be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser pursuant to s. 194.011(1). Notwithstanding s. 194.013, the applicant must pay a nonrefundable fee of $15 upon filing the petition. Upon reviewing the petition, if the person is qualified to receive the assessment and demonstrates particular extenuating circumstances judged by the property appraiser or the value adjustment board to warrant granting the assessment, the property appraiser or the value adjustment board may grant the assessment. The owner of land that was assessed under this section in the previous year and whose ownership or use has not changed may reapply on a short form as provided by the department. A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for assessment of property within the county. Such waiver may be revoked by a majority vote of the governing body of the county. (9) A person or entity that owns land assessed pursuant to this section must notify the property appraiser promptly if the land becomes ineligible for assessment under this section. If any property owner fails to notify the property appraiser and the property appraiser determines that for any year within the preceding 10 years the land was not eligible for assessment under this section, the owner of the land is subject to taxes avoided as a result of such failure plus 15 percent interest per annum and a penalty of 50 percent of the taxes avoided. The property appraiser making such determination shall record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien . The property is subject to a lien in the amount of the unpaid taxes and penalties. The lien when filed shall attach to any property identified in the notice of tax lien which is owned by the person or entity and which was improperly assessed. If such person or entity no longer owns property in that county but owns property in some other county or counties of this state , the property appraiser shall record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity. History.-s . 1, ch . 67-528; ss . 1, 2 , ch . 69 -55; s. 2 , ch. 72-181 ; s. 1, ch. 77 -102 ; s. 1, ch . 78 -354; s. 2 , ch. 84 -253 ; s. 29, ch . 85 -55 ; s. 2 , ch . 86-44 ; s . 39 , ch. 93-206 ; s. 3, ch. 94-122 ; s . 43 , ch. 94 -356 ; s. 9 , ch . 2004 -349 ; s. 2 , ch. 2009 -157; s. 41 , ch . 2011 -139 ; s . 8 , ch . 20 12 - 193 . Note.-Former s. 193 .202. 193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes.- (1) Pursuant to s. 4(e), Art. VII of the State Constitution , the board of county commissioners of a county or the governing authority of a municipality may adopt an ordinance providing for assessment of historic property used for commercial or certain nonprofit purposes as described in this section solely on the basis of character or use as provided in this section. Such character or use assessment shall apply only to the jurisdiction adopting the ordinance. The board of county commissioners or municipal governing authority shall notify the property appraiser of the adoption of such ordinance no later than December 1 of the year prior to the year such assessment will take effect. If such assessment is granted only for a specified period or the ordinance is repealed, the board of county commissioners or municipal governing authority shall notify the property appraiser no later than December 1 of the year prior to the year the assessment expires. (2) If an ordinance is adopted as described in subsection (1 ), the property appraiser shall , for assessment purposes, annually classify any eligible property as historic property used for commercial or certain nonprofit purposes, for purposes of the taxes levied by the governing body or authority adopting the ordinance. For all other purposes, the property shall be assessed pursuant to s. 193.011. (3) No property shall be classified as historic property used for commercial or certain nonprofit purposes unless a return is filed on or before March 1 of each year. The property appraiser, before so classifying such property, may require the taxpayer or the taxpayer's representative to furnish the property appraiser such information as may reasonably be required to establish that such property was actually used as required by this section. Failure to make timely application by March 1 shall constitute a waiver for 1 year of the privilege herein granted for such assessment. http ://www.leg .state .fl .us/statutes/i ndex .cfm? App_ mode=Display_ Statute&U RL =0 100-0199/0193/0193. html 36/43 1/4/2019 Statutes & Constitution :View Statutes : Online Sunshine (4) Any property classified and assessed as historic property used for commercial or certain nonprofit purposes pursuant to this section must meet all of the following criteria: (a) The property must be used for commercial purposes or used by a not-for-profit organization under s. 501 (c) (3) or (6) of the Internal Revenue Code of 1986. (b) The property must be listed in the National Register of Historic Places, as defined ins. 267.021; or must be a contributing property to a National Register Historic District; or must be designated as a historic property or as a contributing property to a historic district, under the terms of a local preservation ordinance. (c) The property must be regularly open to the public; that is, it must be open for a minimum of 40 hours per week for 45 weeks per year or an equivalent of 1,800 hours per year. (d) The property must be maintained in good repair and condition to the extent necessary to preserve the historic value and significance of the property. (5) In years in which proper application for assessment has been made and granted pursuant to this section, the assessment of such historic property shall be based solely on its use for commercial or certain nonprofit purposes. The property appraiser shall consider the following use factors only: (a) The quantity and size of the property. (b) The condition of the property. (c) The present market value of the property as historic property used for commercial or certain nonprofit purposes. (d) The income produced by the property. (6) In years in which proper application for assessment has not been made under this section, the property shall be assessed under the provisions of s. 193.011 for all purposes. (7) Any property owner who is denied classification under this section may appeal to the value adjustment board . The property appraiser shall notify the property owner in writing of the denial of such classification on or before July 1 of the year for which the application was filed. The notification shall advise the property owner of his or her right to appeal to the value adjustment board and of the filing deadline. The property appraiser shall have available at his or her office a list by ownership of all applications received showing the full valuation under s. 193.011, the valuation of the property under the provisions of this section, and whether or not the classification requested was granted. (8) For the purposes of assessment roll preparation and recordkeeping, the property appraiser shall report the assessed value of property qualified for the assessment pursuant to this section as its "classified use value" and shall annually determine and report as "just value" the fair market value of such property, irrespective of any negative impact that restrictions imposed or conveyances made pursuant to this section may have had on such value. (9)(a) After qualifying for and being granted the classification and assessment pursuant to this section, the owner of the property shall not use the property in any manner not consistent with the qualifying criteria. If the historic designation status or the use of the property changes or if the property fails to meet the other qualifying criteria for the classification and assessment, the property owner shall be liable for the amount of taxes equal to the "deferred tax liability" for up to the past 10 years in which the property received the use classification and assessment pursuant to this section. The governmental taxing unit shall determine the time period for which the deferred tax liability is due. A written instrument from the governmental taxing unit shall be promptly recorded in the same manner as any other instrument affecting the title to real property. A release of the written instrument shall be made to the owner upon payment of the deferred tax liability. (b) For purposes of this subsection, "deferred tax liability" means an amount equal to the difference between the total amount of taxes that would have been due in March if the property had been assessed under the provisions of s. 193.011 and the total amount of taxes actually paid in those years when the property was assessed under the provisions of this section, plus interest on that difference computed as provided ins. 212.12(3). (c) Any payment of the deferred tax liability shall be payable to the county tax collector within 90 days after the date of the change in classification. The collector shall distribute the payment to each governmental unit http ://www.leg.state.fl.us/statutes/index .cfm? App_mode=Display _Statute&URL=0100-0199/0193/0193 .html 37/43 1/4/20 19 Statutes & Constitution :View Statutes : Onl ine Sunsh ine where the classification and assessment was allowed in the proportion that its millage bears to the total millage levied on the parcel for the years in which such classification and assessment was in effect. History.-s . 2 , ch. 97-117; s. 23 , ch . 2010 -5; s. 9, ch . 2012-193 ; s. 2 , ch . 2013 -95 . 193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted.- (1) The owner or owners in fee of any improved real property qualified as historically significant pursuant to paragraph (6)(a), and so designated by formal resolution of the governing body of the county within which the property is located, may by appropriate instrument: (a) Convey all rights to develop the property to the governing body of the county in which such property is located; or (b) Enter into a covenant running with the land for a term of not less than 1 0 years with the governing body of the county in which the property is located that the property shall not be used for any purpose inconsistent with hi storic preservation or the historic qualities of the property. (2)(a) The governing body of each county is authorized and empowered in its discretion , subject to the provisions of paragraph (6)(b), to accept any instrument conveying a development right or establishing a covenant pursuant to subsect i on (1 ); and , if such instrument is accepted by the governing body, it shall be promptly filed with the appropriate officer for recording in the same manner as any other instrument affecting title to real property. (b) Before accepting any instrument pursuant to this section, the governing body of the county shall seek the counsel and advice of the governing body of the municipality in which the property lies, if any, as to the meri t of such acceptance. (3) When, pursuant to this section , the development right in historically significant property has been conveyed to the governing body of the county or a covenant for historic preservation has been executed and accepted by such body, the real property subject to such conveyance or covenant shall be assessed at fair market value ; however, the appraiser shall recognize the nature and length of the restriction placed on the use of the property under the provisions of the conveyance or covenant. (4)(a) During the unexpired term of a covenant executed pursuant to this section , the owner of the property subject thereto shall not use the property in any manner inconsistent with historic preservation or the historic character of the property without first obtaining a written instrument from the governing body of the county releasing the owner from the terms of the covenant. Such instrument shall be promptly recorded in the same manner as any other instrument affecting the title to real property. Upon obtaining the approval of the board for release , the property will be subject to a deferred tax liability. The release shall be made to the owner upon payment of the deferred tax liability. Any payment of the deferred tax liability shall be payable to the county tax collector within 90 days of the date of approval of the release by the board. The tax collector shall distribute the payment to each governmental unit i n the proportion that its millage bears to the total millage levied on the parcel for the years in which the covenant was in effect. (b) After a covenant executed pursuant to this section has expired, the property previously subject to the covenant will be subject to a deferred tax liability, payable as provided in paragraph (a), within 90 days of the date of such expiration. (5) The governing body of any county which holds title to a development right pursuant to this section shall not convey that right to anyone and shall not exercise that right in any manner inconsistent with historic preservation. No property for which the development right has been conveyed to the governing body of the county shall be used for any purpose inconsistent with historic preservation or the historic qualities of the property. (6)(a) Improved real property shall be qualified as historically significant only if: 1. The property is listed on the national register of historic places pursuant to the National Historic Preservation Act of 1966, as amended , 16 U.S.C. s. 470; or is within a certified locally ordinanced district pursuant to s. 48(g)(3)(B)(ii), Internal Revenue Code; or has been found to be historically significant in accordance with the intent of and for purposes of this section by the Division of Historical Resources existing under chapter 267, or any http ://www. leg .state . fl . us/statutes/i ndex .cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193 .html 38/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshin e successor agency, or by the historic preservation board existing under chapter 266, if any, in the jurisdiction of which the property lies; and 2. The owner of the property has applied to such division or board for qualification pursuant to this section. (b) It is the legislative intent that property be qualified as historically significant pursuant to paragraph (a) only when it is of such unique or rare historic character or significance that a clear and substantial public benefit is provided by virtue of its preservation. (7) A covenant executed pursuant to this section shall, at a minimum, contain the following restrictions: (a) No use shall be made of the property which in the judgment of the covenantee or the division or board is inconsistent with the historic qualities of the property. (b) In any restoration or repair of the property, the architectural features of the exterior shall be retained consistent with the historic qualities of the property. (c) The property shall not be permitted to deteriorate and shall be maintained in good repair and condition to the extent necessary to preserve the historic value and significance of the property. (d) The covenant shall include provisions for periodic access by the public to the property. (8) For the purposes of this section, the term "deferred tax liability" means an amount equal to the difference between the total amount of taxes which would have been due in March in each of the previous years in which a covenant executed and accepted pursuant to this section was in effect if the property had been assessed under the provisions of s. 193.011 irrespective of any negative impact on fair market value that restrictions imposed pursuant to this section may have caused and the total amount of taxes actually paid in those years, plus interest on that difference computed as provided ins. 212.12(3). (9)(a) For the purposes of assessment roll preparation and recordkeeping, the property appraiser shall report the assessed value of property subject to a conveyance or covenant pursuant to this section as its "classified use value" and shall annually determine and report as "just value" the fair market value of such property irrespective of any negative impact that restrictions imposed or conveyances made pursuant to this section may have had on such value. (b) The property appraiser shall annually report to the department the just value and classified use value of property for which the development right has been conveyed separately from such values for property subject to a covenant. History.-s . 1, ch . 84-253 ; s. 8, ch . 86-163; s. 10 , ch . 2012-193 . 193.621 Assessment of pollution control devices.- (1) If it becomes necessary for any person, firm or corporation owning or operating a manufacturing or industrial plant or installation to construct or install a facility, as is hereinafter defined, in order to eliminate or reduce industrial air or water pollution, any such facility or facilities shall be deemed to have value for purposes of assessment for ad valorem property taxes no greater than its market value as salvage. Any facility as herein defined heretofore constructed shall be assessed in accordance with this section. (2) If the owner of any manufacturing or industrial plant or installation shall find it necessary in the control of industrial contaminants to demolish and reconstruct that plant or installation in whole or part and the property appraiser determines that such demolition or reconstruction does not substantially increase the capacity or efficiency of such plant or installation or decrease the unit cost of production, then in that event, such demolition or reconstruction shall not be deemed to increase the value of such plant or installation for ad valorem tax assessment purposes. (3) The terms "facility" or "facilities" as used in this section shall be deemed to include any device, fixture, equipment, or machinery used primarily for the control or abatement of pollution or contaminants from manufacturing or industrial plants or installations, but shall not include any public or private domestic sewerage system or treatment works. (4) Any taxpayer claiming the right of assessments for ad valorem taxes under the provisions of this law shall so state in a return filed as provided by law giving a brief description of the facility. The property appraiser may http ://www. leg .state .fl .us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193 .html 39/43 1/4/2019 Statutes & Constituti on :View Statutes : Online Sunshine require the taxpayer to produce such additional evidence as may be necessary to establish taxpayer's right to have such properties classified hereunder for assessments. (5) If a property appraiser is in doubt whether a taxpayer is entitled , in whole or in part, to an assessment under this section, he or she may refer the matter to the Department of Environmental Protection for a recommendation . If the property appraiser so refers the matter, he or she shall notify the taxpayer of such action . The Department of Environmental Protection shall immediately consider whether or not such taxpayer is so entitled and certify its recommendation to the property appraiser. (6) The Department of Environmental Protection shall promulgate rules and regulations regarding the application of the tax assessment provisions of this section for the consideration of the several county property appraisers of this state. Such rules and regulations shall be distributed to the several county property appraisers of this state. History.-s. 25 , ch . 67 -436 ; ss . 1, 2, ch . 69 -55 ; ss . 21 , 26 , 35 , ch . 69 -106 ; s . 13 , ch . 69-216 ; s . 2, ch . 71-137 ; s . 33 , ch . 71 -355 ; s. 1, ch . 77 -102 ; s. 47 , ch. 77 -104 ; s . 4, ch . 79 -65 ; s. 44 , ch. 94 -356 ; s. 1469 , ch . 95 -1 47 ; s . 20 , ch . 2000 -158 ; s. 1, ch . 2000 -210 . Note.-Former s. 403.241 . 193.623 Assessment of building renovations for accessibility to the physically handicapped.-Any taxpayer who renovates an existing building or facility owned by such taxpayer in order to permit physically handicapped persons to enter and leave such building or facility or to have effective use of the accommodations and facilities therein shall, for the purpose of assessment for ad valorem tax purposes , be deemed not to have increased the value of such building more than the market value of the materials used in such renovation, valued as salvage materials. "Building or facility" shall mean only a building or facility, or such part thereof, as is intended to be used , and is used , by the general public. The renovation required in order to entitle a taxpayer to the benefits of this section must include one or more of the following: the provision of ground level or ramped entrances and wash r oom and toilet facilities accessible to, and usable by, physically handicapped persons. History.-s . 1, ch . 76 -144 . 193.624 Assessment of renewable energy source devices.- (1) As used in this section, the term "renewable energy source device" means any of the following equipment that collects, transmits, stores, or uses solar energy, wind energy, or energy derived from geothermal deposits : (a) Solar energy collectors, photovoltaic modules , and inverters . (b) Storage tanks and other storage systems, excluding swimming pools used as storage tanks . (c) Rockbeds . (d) Thermostats and other control devices. (e) Heat exchange devices . (f) Pumps and fans . (g) Roof ponds . (h) Freestanding thermal containers. (i ) Pipes , ducts , wiring , structural supports, refrigerant handling systems, and other components used as integral parts of such systems ; however, such equipment does not include conventional backup systems of any type or any equipment or structure that would be required in the absence of the renewable energy source device . (j) Windmills and wind turbines . (k) Wind-driven generators. (1) Power conditioning and storage devices that store or use solar energy, wind energy, or energy derived from geothermal deposits to generate electricity or mechanical forms of energy. (m) Pipes and other equipment used to transmit hot geothermal water to a dwelling or structure from a geothermal deposit. The term does not include equipment that is on the distribution or transmission side of the point at which a renewable energy source device is interconnected to an electric utility's distribution grid or transmission lines. 1(2) In determining the assessed value of real property used : http ://www.leg .state .tl .us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193 . html 40/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine (a) For residential purposes, the just value of the property attributable to a renewable energy source device may not be considered. (b) For nonresidential purposes, 80 percent of the just value of the property attributable to a renewable energy source device may not be considered. 1(3) This section applies to the installation of a renewable energy source device installed on or after January 1, 2013, to new and existing residential real property. This section applies to a renewable energy source device installed on or after January 1, 2018, to all other real property, except when installed as part of a project planned for a location in a fiscally constrained county, as defined ins. 218.67(1), and for which an application for a comprehensive plan amendment or planned unit development zoning has been filed with the county on or before December 31, 2017. History.-s . 1, ch. 2013 -77; ss . 2, 7, ch. 2017-118. 1 Note.-Section 7, ch. 2017 -118, provides that "[t]he amendments made by this act to s. 193.624(2) and (3), Florida Statutes , expire on December 31, 2037 , and the text of those subsections shall revert to that in existence on December 31 , 2017, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of the text which expire pursuant to this section." Effective December 31, 2037 , subsections (2) and (3) will read: (2) In determining the assessed value of real property used for residential purposes, an i ncrease in the just value of the property attri butable to the installation of a renewable energy source device may not be considered. (3) This section applies to the installation of a renewable energy source device installed on or after January 1, 2013, to new and existing residential real property. 193.625 High-water recharge lands; classification and assessment.- (1) Notwithstanding the provisions of s. 193.461, the property appraiser shall annually classify for assessment purposes all lands within a county choosing to have a high-water recharge protection tax assessment program as either agricultural, nonagricultural, or high-water recharge. The classification applies only to taxes levied by the counties and municipalities adopting an ordinance under subsection (5). (2) Any landowner whose land is within a county that has a high-water recharge protection tax assessment program and whose land is denied high-water recharge classification by the property appraiser may appeal to the value adjustment board. The property appraiser shall notify the landowner in writing of the denial of high-water recharge classification on or before July 1 of the year for which the application was filed. The notification must advise the landowner of a right to appeal to the value adjustment board and of the filing deadline . The property appraiser shall have available at her or his office a list by ownership of all applications received showing the acreage, the full valuation under s. 193.011, the valuation of the land under the provisions of this section, and whether or not the classification requested was granted. (3)(a) Lands may not be classified as high-water recharge lands unless a return is filed on or before March 1 of each year. The property appraiser, before so classifying the lands, may require the taxpayer or the taxpayer's representative to furnish the property appraiser such information as may reasonably be required to establish that the lands were actually used for a bona fide high-water recharge purpose. Failure to make timely application by March 1 constitutes a waiver for 1 year of the privilege granted for high-water recharge assessment. The owner of land that was classified high-water recharge in the previous year and whose ownership or use has not changed may reapply on a short form as provided by the department. A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for classification of property within the county after an initial application is made and the classification granted. (b) Subject to the restrictions set out in this section, only lands that are used primarily for bona fide high- water recharge purposes may be classified as high-water recharge. The term "bona fide high-water recharge purposes" means good faith high-water recharge use of the land. In determining whether the use of the land for high-water recharge purposes is bona fide, the following factors apply: 1. The land use must have been continuous. 2. The land use must be vacant residential, vacant commercial, vacant industrial, vacant institutional, nonagricultural, or single-f amity residential. The maintenance of one single-family residential dwelling on part of the land does not in itself preclude a high-water recharge classification. http ://www.leg.state.fl .us/statutes/i ndex .cfm? App_ mode=Display _ Statute&U RL=0 1 00-0199/0193/0193 .html 41/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine 3. The land must be located within a prime groundwater recharge area or in an area considered by the appropriate water management district to supply significant groundwater recharge. Significant groundwater recharge shall be assessed by the appropriate water management district on the basis of hydrologic characteristics of the soils and underlying geologic formations. 4. The land must not be receiving any other special classification. 5. There must not be in the vicinity of the land any activity that has the potential to contaminate the ground water, including, but not limited to , the presence of: a. Toxic or hazardous substances ; b. Free-flowing saline artesian wells; c. Drainage wells; d. Underground storage tanks; or e. Any potential pollution source existing on a property that drains to the property seeking the high-water recharge classification . 6. The owner of the property has entered into a contract with the county as provided in subsection (5). 7. The parcel of land must be at least 10 acres . Notwithstanding the provisions of this paragraph, the property appraiser shall use the best available information on the high-water recharge characteristics of lands when making a final determination to grant or deny an application for high-water recharge assessment for the lands . (4) The provisions of this section do not constitute a basis for zoning restrictions. (5)(a) In years in which proper application for high-water recharge assessment has been made and granted under this section, for purposes of taxes levied by the county, the assessment of the land must be based on the formula adopted by the county as provided in paragraph (b). (b) Counties that choose to have a high-water recharge protection tax assessment program must adopt by ordinance a formula for determining the assessment of properti es classified as high -water recharge property and a method of contracting with property owners who wish to be involved in the program. (c) The contract must include a provision that the land assessed as high -water recharge land will be used primarily for bona fide high-water recharge purposes for a period of at least 5 years, as determined by the county, from January 1 of the year in which the assessment is made. Violation of the contract results in the property owner being subject to the payment of the difference between the total amount of taxes actually paid on the property and the amount of taxes which would have been paid in each previous year the contract was in effect if the hi gh- water recharge assessment had not been used. (d) A municipality located in any county that adopts an ordinance under paragraph (a) may adopt an ordinance providing for the assessment of land located in the incorporated areas in accordance with the county's ordinance. (e) Property owners whose land lies within an area determined to be a high-water recharge area must not be required to have their land assessed according to the high-water recharge classification . (f) In years in which proper application for high-water recharge assessment has not been made, the land must be assessed under s. 193 .011 . History.-s . 2 , ch . 96-204 ; s. 27 , ch. 97 -96 ; s. 25, ch. 97 -236 ; s. 3, ch. 2005-36 ; s . 3, ch . 2013 -95 . 193.6255 Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas.-The amendments toss. 193.625 and 194.037 by this act, insofar as they impose duties on property appraisers and on clerks of the court, apply only to the unincorporated area within those counties that adopt an ordinance under s. 193.625(5). A municipality located in any county that adopts such an ordinance may include all eligible property for high-water recharge classification by ordinance adopted by the municipality's governing body. History.-s. 9 , ch . 96-204. 193.703 Reduction in assessment for living quarters of parents or grandparents.- http ://www.leg .state .fl .us/statutes/index.cfm? App_ mode=Display _ Statute&U RL=0 100-0199/0193/0193. html 42/43 1/4/20 19 Statutes & Constitution :View Statutes : Online Sunshine (1) In accordance with s. 4(f), Art. VII of the State Constitution, a county may provide for a reduction in the assessed value of homestead property which results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse if at least one of the parents or grandparents for whom the living quarters are provided is at least 62 years of age . (2) A reduction may be granted under subsection (1) only to the owner of homestead property where the construction or reconstruction is consistent with local land development regulations. (3) A reduction in assessment which is granted under this section applies only to construction or reconstruction that occurred after the effective date of this section to an existing homestead and applies only during taxable years during which at least one such parent or grandparent maintains his or her primary place of residence in such living quarters within the homestead property of the owner. (4) Such a reduction in assessment may be granted only upon an application filed annually with the county property appraiser. The application must be made before March 1 of the year for which the reduction is to be granted . If the property appraiser is satisfied that the property is entitled to a reduction in assessment under this section , the property appraiser shall approve the application, and the value of such residential improvements shall be excluded from the value of the property for purposes of ad valorem taxation . The value excluded may not exceed the lesser of the following: (a) The increase in assessed value resulting from construction or reconstruction of the property; or (b) Twenty percent of the total assessed value of the property as improved . (5) At the request of the property appraiser and by a majority vote of the county governing body, a county may waive the annual application requirement after the initial application is filed and the reduction is granted. Notwithstanding such waiver, an application is required if property granted a reduction is sold or otherwise disposed of, the ownership changes in any manner, the applicant for the reduction ceases to use the property as his or her homestead, or the status of the owner changes so as to change the use of the property qualifying for the reduction pursuant to this section. (6) The property owner shall notify the property appraiser when the property owner no longer qualifies for the reduction in assessed value for living quarters of parents or grandparents, and the previously excluded just value of such improvements as of the first January 1 after the improvements were substantially completed shall be added back to the assessed value of the property. (7) If the property appraiser determines that for any year within the previous 10 years a property owner who was not entitled to a reduction in assessed value under this section was granted such reduction, the property appraiser shall serve on the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and that property must be identified in the notice of tax lien . Any property that is owned by that person and is situated in this state is subject to the taxes exempted by the improper reduction, plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum. However, if a reduction is improperly granted due to a clerical mistake or omission by the property appraiser, the person who improperly received the reduction may not be assessed a penalty or interest. Before such lien may be filed, the owner must be given 30 days within which to pay the taxes, penalties, and interest. Such lien is subject to s. 196.161 (3). History.-s. 1, ch. 2002 -226; s. 24 , ch. 2010 -5; s. 7 , ch . 2013-72. Copyright © 1995-2019 The Florida Legislature• PrivacY. Statement• Contact Us http ://www.leg .state .tl . us/statutes/i ndex.cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0193/0193.html 43/43 Bulletin: PTO 18-04 To: Property Appraisers From: Property Tax Oversight Program Date: November7,2018 Bulletin: PTO 18-04 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN 2018 Florida Constitutional Amendments 1 and 2 Amendment I: Increased Homestead Property Tax Exemption Amendment I did not pass with the required 60 percent vote . Amendment 2: Limitations on Property Tax Assessments Amendment 2 passed with the required 60 percent vote and will take effect January I , 20 I 9. The rejection of Amendment I and passage of Amendment 2 do not require the Department or county property appraisers to pursue further action. The procedures for reporting homestead exemptions and IO percent non-homestead assessment caps remain the same . The Department of Revenue has provided this bulletin for your general information. If you have questions , please email DORPTO@floridarevenue.com . ITEM 3A2 Florida Legislative Session 2019 - Proposed Bills 12/14/2018 The Florida Senate HB 51: Property Tax Exemptions GENERAL BILL by Sirois House Bill 51 (2019)-The Florida Senate Property Tax Exemptions; Increases property tax exemption for residents who are widows, widowers, blind, or totally and permanently disabled. Effective Date: upon becoming a law Last Action: 11/26/2018 House -Filed Bill Text: PDF Bill History Date 11/26/2018 Related Bills No Related Bills Available Bill Text Version Posted Format H 51 Filed 11/26/2018 4:10 PM PDF Committee Amendments No Committee Amendments Available Floor Amendments No Floor Amendments Available Bill Analyses No Bill Analyses Available Vote History -Committee No Committee Vote History Available Vote History -Floor No Vote History Available Citations -Statutes (1) http ://www.flsenate .gov/Session/Bill/2019/00051 Chamber Action House • Filed 1/2 12/14/2018 Citation Catchline House Bill 51 (2019)-The Florida Senate Location in Bill Location In Bill HelP- 196.202 Property of widows, widowers, blind persons, and persons totally Pagtl (PDF) and permanently disabled. Citations -Constitution (0) No Constitutional citations. Citations -Chapter Law (0) No Chapter Law citations. Disclaimer : The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes. Copyright © 2000-2018 State ofFlorida. http://www.flsenate.gov/Session/Bill/2019/00051 2/2 FLORIDA H O U S E 0 F REPRESENTATIVES HB 51 2019 1 A bill to be entitled 2 An act relating to property tax exemptions; amending 3 s . 196 .202 , F.S .; increasing the property tax 4 exemption for residents who are widows , widowers , 5 blind , or totally and permanently disabled ; providing 6 applicability ; providing an effective date . 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Be It Enacted by the Legislature of the State of Florida : Section 1 . Subsection (1 ) of section 196 .202 , Florida Statutes , is amended to read : 196 .202 Property of widows , widowers , blind persons , and persons totally and permanently disabled.- (1) Property to the value of $5 ,000 ~ of every widow , widower , blind person , or totally and permanently disabled person who is a bona fide resident of this state is exempt from taxation . As used in this section , the term "totally and permanently disabled person " means a person who is currently certified by a physician licensed in this state, by the United States Department of Veterans Affairs or its predecessor , or by the Social Security Administration to be totally and permanently disabled . Section 2 . The amendment made by this act to s. 196 .202 (1 ), Florida S t atutes , applies to tax years beginning on or after January 1 , 2020 . Page 1 of 2 CODING: Words stricken are deletions ; words underlined are add itions . hb0051-00 FLORIDA H O U S E 0 F REPRESENTATIVES 26 HB 51 2019 Section 3 . This act shall take effect upon becoming a law. Page 2 of 2 CODING : Words stricken are deletions; words underlined are add itions. hb0051-00 ITEM 3B Correspondence from Petitioners 01/14/2019 Item 3B EXECUTIVE SUMMARY Correspondence received regarding the 2018 Value Adjustment Board OBJECTIVE: The Value Adjustment Board to review written or spoken comments received by the VAB Attorney or VAB Clerk's Office during the course of the VAB session for the current year. CONSIDERATIONS: Per Florida Statute, Chapter 286.0114, "Public meetings; reasonable opportunity to be heard; attorney fees .- Cl) For purposes of this section, "board or commission" means a board or commission of any state agency or authority or of any agency or authority of a county, municipal corporation, or political subdivision. (2) Members of the public shall be given a reasonable opportunity to be heard on a proposition before a board or commission. The opportunity to be heard need not occur at the same meeting at which the board or commission takes official action on the proposition if the opportunity occurs at a meeting that is during the decision making process and is within reasonable proximity in time before the meeting at which the board or commission takes the official action . This section does not prohibit a board or commission from maintaining orderly conduct or proper decorum in a public meeting ... ". RECOMMENDATION: The Value Adjustment Board to review the written comments/emails received from the following individuals: C. Tycho Howell (no petition filed), Steven Davies, and Carl Suarez. Attachments: • Emails from /to: C. Tycho Howell • Correspondence received by Steven Davies (#2018-00207) • Emails from /to: Carl Suarez (2018-00167) Page 1 ITEM 3B Howell Patricia L. Morgan Fr om: Sen t: To: C Tycho Howle <ctychohowle@gmail.com > Tuesday, September 11 , 2018 11 :49 AM value adjustment board Subject: Fwd : Forced to File a VAB Petition 2 years in a Row Below is a little history related to my appeal. T he appraiser's office is sending a new TRIM that will reflect last years V AB findings , so I won't need to go through the process again this year. Thanks. ----------Forwarded message --------- From : C Tyc ho Ho w le <ctychohowle@gmail.com> Date : Tue , Sep 11 , 2018 at 11:35 AM Subject: Fwd: Forced to File a V AB Petition 2 years in a Row To : <askinner(a),collierappraiser.com> Mr. Skinner- Jeep Quinby called me this morning to update me on the new TRIM we will be receiving that has an increase in our assessment in line with my neighbors who did not improve or sell their property last year. I am writing to update you and will update Ms . Gunder as well. I had also sent this year's V AB a note and below is my update to them. As I noted , I hope you can find a way to update your database to reflect the V AB's findings. Collier County and my family went through a lot of effort and expense to determine what the true market value was for our property last year. I would think you would want your records to reflect that analysis and effort. Sincerely, Tycho Howle ----------Forwarded message --------- From: C Tyc ho How le <ctychohowle@gmail.com> Date: Tue , Sep 11 , 2018 at 11: 18 AM Subject: Re : Forced to File a V AB Petition 2 years in a Row To: <andyso lis@colliergov.net>, <burtsaunders(a),co lliergov .net>, <cartee l@collierschools.com>, Rebecca Earney <raearney(a),gmail.com>, Nace Cohen <nace(a),103 lconnection.com> As an update, I received a call this morning and we have a new TRIM in route which reflects a 2% increase , which is in line with other properties in our neighborhood that were not sold or improved in 2017. If there is anything that comes out of my angst, I hope it is that the Collier Appraiser's database will reflect your findings going forward. 1 Thank you . On Mon, Sep 10, 2018 at 8:22 AM C Tycho Howle <ctychohowle@gmail.com> wrote: As you begin the VAB process for 2018-19 , we thought it might be instructive for you to see how the process has worked from one taxpayer's viewpoint. Last year we filed a V AB process to enable us to obtain a fair assessment for our home. The process worked and we felt we were dealt with fairly . This year we are being required to a V AB petition once again . But this time , in addition to submitting our appeal , we have asked the Director of the Office of Property Tax Oversight to review our experience and make a determination as to whether the Collier County Appraiser's Office is dealing with our family in good faith. Our letter to the Director and 3 attachments are included with this email. The attachments are our 2018 TRIM notice , the 2017 Tax Collectors record for our property , and the Special Magistrates Decision from our appeal last year. Last year , as noted, we went through a somewhat arduous , but thorough process to determine the true Fair Market Value of our property. The Special Magistrate made a determination and the full VAB concurred . The Final Decision of the Board is attached . While it took a good bit of effort and expense on our side , we were impressed that it was a very fair process. But we are having to do so again this year , and the question is why . The answer is that while the tax collector's records reflect the V AB's determination, no where in the Tax appraisers records can the final decision and the true Fair Market value be found . The 2017 Fair Market Value listed on the attached TRIM is the same one determined to be unfair and grossly overstated . When I brought this to the Appraiser's attention, I was told there are reasons they can not change that number to make it accurate . But I wasn't told what they were . I do not think this is what the legislature had in mind when they created the V AB process . It makes no sense that the Fair Market Value in the appraiser's databases cannot be changed to represent whatever the true number is determined to be. In general , market values change everytime a property is sold . As it is , the only correct number on our 2018 TRIM Notice is our house number. And so we have to file another V AB petition to obtain an accurate assessment. We are very frustrated . Our supposition is , you are not going to be very pleased with our experience either. Tycho and Marie Howle 2 Patricia L. Morgan From: Sent: Law Office of Holly E. Cosby, PA <holly @cosbylaw .com > Wednesday, September 12, 2018 10 :57 AM To: Patricia L. Morgan Subject: FW : Forced to File a VAB Petition 2 years in a Row FYI -another one . My job is to be impartial , not sympathetic. I did read everything he supplied, however: 1) His true issue is with the property appraiser, not the VAB, 2) He has a misunderstanding of the process and the taxing system, 3) He read my email, in which I tried to explain the process, with the wrong tone, and 4) I do not believe that it would be beneficial to respond any further to this gentleman, because doing so would be a waste of the peoples' tax dollars. Please let me know if you believe I should do anything different. Very truly, Holly HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY , P .A . 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 93 1 -0006 (239) 4 1 8-0006 (FAX) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E . Cosby , P.A. that is considered confidential or privileged . The information is intended solely for the recipient and use by any other party is not authorized . If you are not the intended recipient , be aware that any disclosure , copying , distribution or use of the contents of this information is prohibited . If you have received this electronic transmission in error , please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com ). Additionally , however, Florida has a very broad Public Records Law . Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure . Thank you . From: C Tycho Howle <ctychohowle@gmail.com> Sent: Wednesday, September 12 , 2018 9 :09 AM To: holly@cosbylaw.com Subject: Re : Forced to File a VAB Petition 2 years in a Row I was upset when I read your note last evening. We have withdrawn our Petition so our case won't come before the VAB this year. But I wanted to say one more thing to you baout why I was upset . It doesn't appear that you read our letter to the Director of Property Tax oversight, or looked at our 2018 TRIM notice, or the Special Magistrates report from last year. There was clearly some serious issues involved, which is why the Collier Property Appraiser yesterday decided to reduce our 2018 assessment from a 20% increase to a 2% increase. I would have thought you would have spent more time looking at the facts of our situation, before you lectured us . 1 I also would have felt a lot better if your first inclination was compassion for a taxpayer who had been through and was once again facing an undeserved ordeal. On Tue, Sep 11, 2018 at 6:19 PM C Tycho Howle <ctychohowle@gmail.com > wrote: Please re-read your email and ask yourself how much value you added . Your statement "while this may not be something you want to hear, valuation challenge must stand or fall on its own validity ," We didn't ask for anything different last year nor this. Just fairness which you probably didn't read far enough to understand we weren't getting. They decided to value our property fairly this year. What does that tell you about the value of your email? Tue, Sep 11, 2018, 5:34 PM Law Office of Holly E. Cosby, PA <holly@cosbylaw.com > wrote: Good afternoon , Mr. and Mrs . Howle. I am in rece ipt of your email below, which you forwarded to the entire Collier County Value Adjustment Board (VAB), and on wh ich you copied me , as the VAB attorney . As the VAB attorney , while you are not filing a direct complaint with regards to the VAB process or the VAB itself, as you copied my office , I believe that I am still obligated to respond on behalf of the VAB . I will also advise that I have copied the VAB Clerk , Patricia Morgan , on this email , as that is proper protocol. I am sorry to hear that you believe that you are having issues with the property appraiser's office . I cannot speak on behalf of the property appraiser's office , nor can any member of the VAB , as the VAB is an impartial board that stands alone , separate from the property owner and the property appraiser . I can speak on behalf of the VAB , however, and I am pleased to hear that you found the process fair last year. It is my hope that , in the event that you file a petition with the VAB again this year, you will continue to find the process fair and efficient. I will advise that , while this may not be something you want to hear , valuation challenge must stand or fall on its own validity , unconnected with the just value of any prior or subsequent year. What this means it plain terms is that while you may have prevailed in your VAB appeal last year , any subsequent year [i .e . the next taxing year] is independent of the prior VAB action , and it is very possible that your property value will increase each year , even to a value that you believe to be unjust. This is typical for hundreds of thousands of parcels in counties all over the state , and while it is not preferable for the property owner, there is nothing unlawful with regards to yearly property increases , even when there was VAB action during a previous year . The recourse when this occurs is to file a VAB appeal or to file suit in Circuit Court . Of course , the VAB process is certainly and typically less costly to the property owner. 2 I am hopeful that you are able to resolve your issues with the property appraiser. Respectfully, Holly Cosby Collier VAB Attorney HOLLY E . COSBY LAW OFFICE OF HOLLY E. COSBY , P .A . 602 CENTER ROAD FORT MYERS , FLORIDA 33907 (239) 93 1-0006 (239) 41 8-0006 (FAX) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E . Cosby , P.A. that is considered confidential or privileged . The information is intended solely for the recipient and use by any other party is not authorized . If you are not the intended recipient , be aware that any disclosure , copying , distribution or use of the contents of this information is prohibited . If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com ). Additionally , however , Florida has a very broad Public Records Law . Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure . Thank you . From: C Tycho Howle <ctychohowle@gmail.com > Sent: Monday, September 10, 2018 8:22 AM To: andysolis@colliergov.net; burtsaunders@colliergov.net; carteel@collierschools.com ; raearney@gmail.com ; nace@1031connection.com Cc: holly@cosbylaw.com Subject: Forced to File a VAB Petition 2 years in a Row As you begin the VAB process for 2018-19, we thought it might be instructive for you to see how the process has worked from one taxpayer's viewpoint . Last year we filed a VAB process to enable us to obtain a fair assessment for our home . The process worked and we felt we were dealt with fairly . 3 This year we are being required to a VAB petition once again . But this time, in addition to submitting our appeal, we have asked the Director of the Office of Property Tax Oversight to review our experience and make a determination as to whether the Collier County Appraiser's Office is dealing with our family in good faith . Our letter to the Director and 3 attachments are included with this email. The attachments are our 2018 TRIM notice, the 2017 Tax Collectors record for our property, and the Special Magistrates Decision from our appeal last year. Last year, as noted, we went through a somewhat arduous, but thorough process to determine the true Fair Market Value of our property. The Special Magistrate made a determination and the full VAB concurred. The Final Decision of the Board is attached . While it took a good bit of effort and expense on our side, we were impressed that it was a very fair process. But we are having to do so again this year, and the question is why. The answer is that while the tax collector's records reflect the VAB 's determination, no where in the Tax appraisers records can the final decision and the true Fair Market value be found. The 2017 Fair Market Value listed on the attached TRIM is the same one determined to be unfair and grossly overstated . When I brought this to the Appraiser's attention, I was told there are reasons they can not change that number to make it accurate . But I wasn't told what they were. I do not think this is what the legislature had in mind when they created the VAB process . It makes no sense that the Fair Market Value in the appraiser's databases cannot be changed to represent whatever the true number is determined to be. In general, market values change everytime a property is sold . As it is, the only correct number on our 2018 TRIM Notice is our house number. And so we have to file another VAB petition to obtain an accurate assessment . We are very frustrated . Our supposition is, you are not going to be very pleased with our experience either. Tycho and Marie Howle 4 ITEM 3B Davies Received On : 12/3/2018 8:53 :26 AM Rece iv ed On : 10/11 /2018 2 :58.46 PM 111 FLORIDA County Collier Pet itioner Name STEVEN R DAVIES Address 10901 SW 113TH PL APT D Misc Hearing Notic e VA LUE ADJUST M ENT BOARD NOTICE OF HE AR ING Se ction 194 032. Florida Statutes I Petition# 2018-00207 tet1tion Type Real VAB contact Collier Petition No : 2018-00207 Petition No : 2018-00207 Property Value DR-48 1 R 01 /17 Rule 120-16.002 FAC Eff 01 /17 Address Value AdJUStment Board MIAMI, FL 33176 3299 Tamiami Trail E, Ste .401 Naples, FL 34112 Parcel Number , 00462040006 Phone 239-252-8399 account number . or legal address E-ma il vabclerk@collierclerk .com @ your petition D the continuation of your hearing after remand D other ________________ _ Hearing date Monday, November 5 , 2018 Hea ring address and roo m Time 3:00 PM to 5:00 PM VAB Hearing Room, Ste.711 3299 Tamiami Trail East 'd (if block of ume. beg1ning andendt1mes Suite 711 ( Jy' ~/(--;I-<' , ~ 1--T-im-e-re_s_e_rv_e_d _____ H_e_a_r_i_n...,....s_a_r_e_s_c_h-ed_u_l_e_d_i_n_2h_r_---1 Naples, FL 34112 ~1 (I e' A~~) 0 ' ' / blocks . Please arn. ve promptl ) V ;Jj l. \, t' _L:.., fr I t; I Bring i copies of your evidence , n addition to what you have provided to the property appraiser. , ,f-le cl~ Ev idence becomes part of the record and will not be re urn --- Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses . If you or your witnesses are unable to attend , or you need help finding the hearing room , contact the VAB clerk as soon as possible . You have the rig ht to resch edule your hearing one time for good cause as defined in section 194 .032(2)(a), F .S . As defined in that section , "good cause " means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing . You have the right to exchange evidence with the property appraiser. To initiate the exchange , you mu st submit your evidence directly to the property appraiser at least 15 days before the hearing and m ake a written request for the property appraiser's evidence . If you want to participate in the evidence exchange , your evidence is due by 10/19/18 at 5pm (office) OR 11 : 59pm(Internet/FAX). At the hearing , you have the right to have witnesses sworn . Crystal K. Kinzel , Clerk October 11, 2018 Signature , deputy cle rk Date For a list of potential magistrates Phone 239-252-7240 Web https ://www.collierclerk.com For a copy of the value Phone 239-252-7240 Web https://www .collierclerk.com adjustment board uniform rules If you are disabled and need accommod ations to participate in the hearing , you are en titled to assis ta nce with no cost to you. Ple ase contact the value adjustment board at the number above within 2 day s of receiving this notice. If you are he aring or voice impaired , call 239-252-8380 . Received On : 12/3/2018 8:53 :26 AM Misc Petition No : 2018-00207 MEMO To: Steven Davies From: Collier County Property Appraiser cc: Dennis Staruch , Appraiser, Land Department Date: August 28, 2018 Re: PIO 00462040006 Mr. Davies : As a follow up to your conversation w ith Dennis Staruch of our office , I am enclosing a packet of documents for filing a petition to Value Adjustment Board . If you have any questions , please contact minutes and records at 239-252-8406 . Best regards, ~~ Andrea Peterson Improvements Department Collier County Property Appraiser Mr. Steven Davies 10901 sw113th PL Apt. D Miami, FL 33176-3172 () f7 Al/v I '( - 731-2;':Z -?72-16 Received On : 12/3/2018 8:53 :26 AM Misc Petition No : 2018-00207 COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA NOTICE TO THOSE CONTESTING PROPERTY VALUE ASSESSMENTS It is the desire of the Collier County Property Appraiser's Office that everyone receives a fair and equitable ad valorem assessment. Under Florida Statute , any taxpayer object ing to their market value assessment may request the Property Appraiser to informally confer with them . Upon receiving the request, the Property Appraiser, or a member of his staff, shall discuss with the taxpayer the correctness of the assessment. At this informal conference , the taxpayer shall present those facts considered to be supportive of their claim for a change in the Property Appraiser's assessment. If, during this conference, the two parties cannot reach an agreement regarding the assessed value , the taxpayer has the right to petition the Value Adjustment Board (VAB) for a hearing before a Special Magistrate. The petition must be filed with the Collier County Clerk of Courts on or before September 14, 2018. The Clerk will charge a filing fee . Per Florida Statute 194.301, in any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value , the property appra iser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with F.S .. 193.011 . If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of prov ing by a preponderance of the evidence that the assessed value does not represent the just value of the property. If the challenge is to the classification or exemption status of the property , there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect . Per Florida Administrative Code 120-9.020(1) and Florida Statute 194 .011 (4)(a), taxpayers filing petitions are hereby notified that they shall provide to the Property Appraiser's office , at least fifteen ( 15) days prior to the hearing , a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the Value Adjustment Board and a summary of evidence to be presented by witnesses . Consider this letter to be a request for information. Note : Evidence not presented to this office a minimum of fifteen (15} days prior to the hearing date may not be eligible for presentation at the hearing. If the fifteenth day before a hearing is a Saturday, Sunday or legal holiday , the information shall be provided no later than the previous business day. 3950 Radio Road • Naples, Florida 34 104-3750 • (239) 252-8 14 1 • Fa x: (239) 252-20 71 www.collierappraiser.com Received On : 12/3/2018 8:53 :26 AM Misc Petition No : 2018-00207 It is important to remember that you are responsible for collecting valid evidence. Examples of valid evidence are : • market data -purchases and sales of comparable properties within homogeneous areas of neighborhoods; • proof of excessive physical deterioration or other factors within or outside the structure that adversely affects the value of the property; • recent appraisal(s) of the property ; • zoning , other governmenta l or deed restrictions that limit use of the land . Should you have any questions regarding the information above , or would like to schedule an informal conference, please contact our office . Sincerely, Abe Skinner, CFA Collier County Property Appraiser THE PROPERTY APPRAISER'S RESPONSIBILITIES : (1 ) To locate , identify, and accurately appraise all properties subject to ad valorem taxes ; (2) To maintain property value roll equity; and (3) To process allowable exemptions . The Appraiser has NO jurjsdiction or responsibility for district budgets tax rates, special assessments or determinjng the amount of taxes you pay, The various taxing authorities , i.e . the County Government, C ity Governments , School Board and other taxing districts handle these matters. If you are concerned about the amount of your proposed taxes , you should call the tax ing authorities listed on your Notice of Proposed Property Taxes . Received On : 12/3/2018 8:53:26 AM Misc S1 !:VEN R DAVIES 109f,I SW 113TH PL APT D MIAMI. FL 33176 r Petition No : ~-00207 ;-J_ u4: ;/ / _: rv/4<_,, /lt: /.14 I n/1 Received On : 12/3/20.,,,.18 JJ3:26 AM ~)111~,( (~ Misc Petition No : ;2018-00207 / > rC:.. \ / __ ,, ~) Arr /!tl.e Received On : 12/3/2018 8:53 :26 AM Misc I / I / I (, J./ (. , Petition ~~:2'q18 -00207 <J/ I I I / / / / / 1/ / // --/;✓;~; // <::> /1// ,( / ,-?Ct' /, 1 ' / / r1 '~ l / 1 7' ('· ~/(/ /l/,,. tf/ ~t; ~,AJ ,.,< ,o.,L-/;/41~/ ~,A,,;,,;', .-h (./ I I I I I Misc Petition No : 2018-00207 Florida Department of Agriculture and Consumer Services Florida Forest Service ADAM H. PUTNAM COMMISSIONER STATE FOREST USE PERMIT ;a otJ~I-ZO jL--ocJc:Jb. PERMIT NO. Name of Individual/Group \ 7--"Z.'=-\ 3 has permission to use the __ .,..Jd,_, ..,_r ,.,,,·~~'-'-_.___...... __ ___,?\_,___;''-U,,..£·. _;)._-__ R.!.....c::,_-Z.._,,,,,,__.__,,c"./-.'----.-,.~...,:......~~-~-- from D ,-O,-\.-\Y..., Number in group Responsible Party Name: Address : Phone : Spcdai arrangements or accommodations on to Facilities and Loc .11.ion t:iJ0 '(f' ,,.,,, (i i,i./ : tjl -1('"· PS':>~ State Fores//~ /JJ!c{ -/J4ot/r?~ C ,-,· ., . '::) \ ,!.-\,J ,'.pt\..:. 1.0501 .,.._., .\ ::--,.\v ,tl~<~/7_ ~ {2 ,,,J /'+5' -I v (';J(, / "/. <:; -;' ,J/.,ij J!#;~ ;?-2 / -o o/ 1 .' ._ 1 f /j /t' /) '-(11-(,J { l I (,•1 , ~ t.:Jrl , Responsibility for damages : The person or group granted this permit will be responsible for any damages to the facilities and /or furnishings as a re sult of their use of these facil!ries. Use all State Fores t land s and facilities at your own risk. EvenUactivity sponsor shall indemnify, defend , and hold harmless the State of Florida, Florida .Department of Agriculture and Consumer Services, and the Florida Forest Sen-ice for any costs, damages, claims, liabilities, and judgments arising from acts or omissions of the event/activity sponsor in connection with the use of the state forest lands for sa. id ~vent/Jctiv?/ / / j '"'·· 1/// // ., //) "" ···-.r. -.!~:.J /r ie /cuu-f/, /~~ />717/CL Responsible Party (Signature) bite , Srw.-~c~ Forest Officer (Signature) Date FDACS-11228 Rev . 08/1 3 Received On : 12/3/2018 8 :53:26 AM Misc Steven R. Davies , C.F.E . Spn 101 cvdludt1ufl Ru,,d Lcrnd 'iup,·r, i,ur Property Appraisal Department Red! [·,t,,t(< D,, 1,1<>11 11 I \\\ I Stre,,t • ~u tc· ~10 \l\1<1rn1 Flornld l l 1 28 19ll4 lt~\ ~,"i.D. r\t'\vrc1·r111<1rnid,1dt)_gc1\ wwv..miarnidade.gov 7,S'(, E;'J;; g 0 J_ ;;9 Petition No : 2018-00207 Received On : 12/3/2018 8:53 :26 AM Misc Petition No : 2018-00207 2~1~ i·~·, ! 3 "\I 3· 0 ~• l ~ !-.. .. . I j ' I • Cl :·.:·: ",. (,:..,J RTS .. •• ----------------·-----· Received On : 12/3/2018 8:53 :59 AM Misc Petition No : 2(2;00207 :11/iue ,1_f.1,/,,.,,_,7 I ~M•cl' ,... 32 7o/ ~1,n{ f ,y;lv/ YAr{ l:. 7,{, f'b/ ,,V11j1/t1tt/ /1 JL/1/Z ;=; /4c> OcJ'-/{(J 2t) Lf {JC)(/ 0 IO ?c) ( S:-tc~) if? 14 f>L ky,(;I, ft« ... ,._,ce/1;;.,._ /4 l~g,· A,,,i'D" ;,,1.,,4,.,_; R-5-517? {!) 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I I lfw ,j -~t·11 '"" I" m.,dt I he 'kr• .. rnn , 111 -,h,tll • h, ~. llf l»I ~n II ' 1•1h I h1 d .. rk ii iii..: l11 ,,1rJ ,,, h,, -It.ill. w,rh111 ii 1111. ,,f th, 11 ,11 !1 ,·:i1t-,11 l1•, i ii,· .Jq ,.1rt11 1.>l·11 , -.Ln J 1hr •.1 nuu1 Jt·<:N ,n~ ,.f dw l),,.ird ,,, •h• d ,·l';irrrrw 11 1 \\ 1ilu11 '1 11 ,111, 1d I ii<· rc ... ur,r .,f tl1t· ,kct-11111-l->1 rh , d ,pn lm,1'11', 1h1 Llq,.,rlfl lt't.l -lt.111 n1111 t1 d 11.: rr•ptrn ,1rrr;11~,r ·,i 1·, ,l •• ·,,,,,r rt l.1•1>, 1,, turtl,,r Received On : 12/4/2018 9 :12 :54 AM Misc Petition No : 2018-00207 I ,J,c 11.I rri•u .. .J1n1;-II ·hL ~i:p.1.frinn1r urn.I.-IJJ ll•II 111 ,-:··llf. r.,,11 I 1,11 J u1 11<1 ·fn:1 .aml l (lll'HIII''"' •.1.,l.,11u 1, • t d,, H\!L·l',1 ,,, th..: 1 .. ,,,, r .1.Jn1Lt1b!LlfL',L 1•.ik-, 1,•, tht !11,,11 I,.,, ••ltutr tJ, 11 ,li.i:I ~o ,1tl1•t"11 1 llw j1• •r(·rl•, 1rp r ,11, ... ·r. wit-, ffl,ll rh,-i.· P· ,n hn ,1 •1 ,1111 1:·1 CHLLl!I L I JI I ,11,:;l!Jl~• 11,v ',.till 1J1•.J.c-Lll:L 11 : I,, 1.11·,I l1>r 1111 •m, 1n, rrlr, I t11 pn l ll l w,, n-111111 1.11 1 ,n, ,• 1h , ,, ,I 11, ,, ti h, I 1\\ •r ,1d m1111•rr,111•. r r 1,--. 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L I J>.p .,1.•, rt, .111. i!U.IIILJ ~j'c.'d llt n~•h·, h\ 1•]1 ,nd,1 l w. ,011'·, rm11 ,u, \ !11, .1ti;.i~t11 ,. 111 \u,.1 n l )111 ,,,.Jll tv ., 1 hP(.' fl,i.!,111-wdu,lc •p l It I rt,l!_ltl I •. 1111111.;! ,Ill ,ll 11• I ll lll 1.ltL~II 111..lil In .1pp1:al ,I \' \lllt ,1d11"-l rt"R'lll h, 1.ml 1·,d11.11 11 ,., dct 1,1 , •It 'IT d n l •I I •ti I•. dt· ,l)l('l <IH" .I d,1,,1 1i ci11·111, :·\t·mr11 • ,o . p, ,n,ihdw, 1,,c..,~n,1 11 1,111 11 r,;•11,1· •r ..1n,r.·r.1,1 ll>JLrn ,1 · .. \ J.rtn r.d ,,r ,, mq,,, .. ,. ,I Y\ r .... n.tli\ Sc!.'.:tio n 110-9.C IS< L-l )(f} -Pctil i<m ; F o rm :md fil ing F c:c. \ p1•r., ,r ·wh, Iii,.· .. 1 p1 1111, 111 1i1.I \ !ll!\;.:I', t'1 k .if1 tell 11i 111 Cl!(IIII r:• ,ttr ,,. pn-,•r,, t li i· rt~h 1,1 I 'I"! ll L c.·J l l 1 L 11 LLJI I L • tllrl Received On : 12/4/2018 9:12 :54 AM Misc Petition No : 2018-00207 F lo r id.a Admi ni:\'lr .t h·~ C de tion 12D-9 .C-lq,(7 ){d ) -h edu li n :ind H e aring. \ ['1.:!Fl• 111u ,~ 11 , ,t n•,i111rnl r,, \\ ,1J! ,111•, IL 11 j.!l li , ,t 11111 ,· ,1, 1 pr. r~:• .. 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"' 'I''' l l.d Lll.li:-!,l~ILll\.'- .h,11l lil h1)r n , tl1rn tit1h -Ip, 1h1 l1 <1 :1rd .. t n,mv, 1011i.111',1,u11·1, .1 n,i •v,1, l ti!l 1, 1,,, 1h 1 ,,h1,ni h, ,.m 1 \\ h. t' ,1j1f)' •l!Vlll.l!. ,,,,.n ·1.tl n 1.1.,i;1 ,1 ra1 .-oiT -.d 1n1 ,d1 t·.J11:.l11 f! -pn 1..1.I 1t L111,;l:l r.11t·· 1, 1r ,pn.:lhL iu 111111,. ti,, lr,,:ir d, t!u bl!;ud .1111,1'111 \, .ut d 1l I l:-,,1,;,u~l d u k nu, 11,,r c11rL•1Ju r •·•l J ,,llu ,un 1111•,111 f p ctu·ut.1~,· of a,n ,1·•L••111t't~I tlJL1u1on~ r ... ·r •1i 11 i-,i:ndrJ 1,-, ,111 r ,pt"Ct,il m.1_.:1-1ru1• lll 1h r n1rr,•1;1 n.H • •I 11'1 ,10'1 (1 It l'L1 \J" 1, l Jr Received On : 12/4/2018 9:31 :09 AM .::::: -,,, .... ';; / .L. r L -.,,, .,,. F -: ,. :r ,,,. .,. .; ::! :; ,, ,, ,, ~ ,:, .- ::! -, ;: - , :.. .., ., "T .. .. " -. ,-. ,- Misc --- Petition No : 2018-00207 ---.-- Received On : 12/4/2018 9:31 :09 AM Misc Petition No : 2018-00207 ITEM 3B Suarez Patricia L. Morgan From: Sent: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Tuesday , October 30, 2018 9:48 AM To: Patricia L. Morgan Subject: FW: VAB Collier 2018 1024 / Marta Suarez Trust VAB presentation for 1927 Crayton Road Attachments: image003 .png; 2018 VAB instructions103018.JPG FYI -this still hasn't died. There is nothing further that needs to be done at this point, but I am forwarding this to you for your records and for the final meeting. HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 93 1-0006 (239) 41 8-0006 (FAX) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E . Cosby , P.A. that is considered confidential or privileged . The information is intended solely for the recipient and use by any other party is not authorized . If you are not the intended recipient , be aware that any disclosure , copying , distribution or use of the contents of this information is prohibited . If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com ). Additionally , however , Florida has a very broad Public Records Law . Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure . Thank you . From: Carl Suarez <csuarez479@gmail.com> Sent: Tuesday, October 30, 2018 8:44 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: Jeep Quinby <cquinby@collierappraiser.com>; holly@cosbylaw .com Subject: Re: VAB Collier 2018 1024 / Marta Suarez Trust VAB presentation for 1927 Crayton Road Mr. Keller, I checked the website and could not find a current link to the brochure the property appraiser mailed out. I can clearly state that this year's property appraiser brochure that they mailed out to everyone with the vab instructions did have that language in it. Attached is a scanned copy for your review. Best Regards, Carl Suarez On Mon, Oct 29, 2018 at 5:26 PM Steve Keller <Steve.Keller@floridarevenue.com > wrote: To: Carl Suarez csuarez479@gmail.com 1 Cc: Clyde C Quinby cquinby@collierappraiser.com Law Office of Holly E. Cosby, PA holly@cosbylaw.com Dear Mr. Suarez: Mr. Quinby followed up most recently in response to our further correspondence about the issue you raised previously in your March 5, 2018 email. In that email you described a 40% land price premium within the appraisal methodology used by the property appraiser for 2017 for one side of the street verses another. We understand from Mr. Quinby's email and your email that you have filed a 2018 VAB petition. In his email September 10, 2018, copy attached, he indicated we could contact him directly for any further information or supporting documents. We believe that the VAB petition process is the proper course at this time and will wait until that process has finished. While such a petition is pending we are not able to respond to issues potentially in the petition such as the appraisal issue you raised. Regarding the issue you raised about use of comparable assessments we responded in the email dated April 25, 2018 responding to your email of April 22, 2018, in which you mentioned "the issue of the appointed magistrate and property appraiser saying that you can't use the property appraiser's property valuations against them in your arguments at VAB." We specifically called that issue to the attention of the property appraiser and VAB attorney in that email. The VAB attorney responded by email the same day she was aware of the applicable legal principles that we referenced. We also recently checked the property appraiser's website for the information and did not find that there. Sincerely, 2 Stephen J. Keller Chief Assistant General Counsel Property Tax Oversight Section Office of General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted = = = = = = original email = = = = = = = From: Carl Suarez [mailto:csuarez479@gmail.com ] Sent: Monday, October 22, 2018 2:55 PM To: Steve Keller <Steve .Keller@floridarevenue.com >; Trenton Muntz <muntz .trenton@flsenate.gov >; Kathleen C. Passidomo <passidomo.kathleen .web@flsenate.gov>; Present, Bryan <present.bryan@flsenate.gov > Subject: Fwd : Marta Suarez Trust VAB presentation for 1927 Crayton Road Hello Mr. Keller, Not sure where you are on your investigation and report. Attached are the presentation details for my upcoming VAB hearing on 11/19. As you can see from my presentation, the errors as a result of the property appraiser's practices are very significant. The end result of turning a blind eye to such errors and practices is to make a farce out of the process and invites fraud . The VAB process is currently fraught with conflict of interest issues such as allowing Land Use Attorneys with commercial clients on the VAB board. The result is the a process that has evolved to serve the government and not citizens. I have a gone to a significant effort to explain the problem to hopefully improve the process in the future. I hope you will soon take action to correct these issues . Thank you. Best Regards, Carl Suarez 3 ----------Forwarded message--------- From : Carl Suarez <csuarez479@gmail.com > Date: Mon, Oct 22, 2018 at 2 :31 PM Subject : Marta Suarez Trust VAB presentation for 1927 Crayton Road To : <vab@collierappraiser.com >, <vabclerk@collierclerk .com > To Whom It May Concern , Attached is my VAB presentation letter and attachments for our VAB presentation schedu led on 11/19/18 from 9-llam for 1927 Crayton Road. Regards , Carl Carl W. Suarez Realtor ® Sun Realty 239 -777-7100 Carl W . Suarez Realtor ® Sun Realty 239-777-7100 NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that th is email has been sent unsecure . This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form . Revenue does provide secure email exchange . Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the 4 intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us . Carl W . Suarez Realtor ® Sun Realty 239-777-7100 5 rnust ftle VALUATION APPEALS ot.Jt' ,,.,.,.,. <lsty If fter conferring with on of our appraisers you believe our If 'I t,16 , ar 18~8 ~ rs Year . estimate of market value. as of January 1, 1s higher than V tu ... ~anuary you bsliove the market value to be. we encourage you to file ·~Pt1011 a petrtion w1tl1 the Value AdJustment Board (VAB). Petition ~ion w,1 i forms are avt 1lable at our office The deadline for f 1ltng a rfy for a petition is printed on the TRIM Notice . The filing fee is $15 ongi na1 per propei ty . 'Ver, We , t forg e t THE VALUE ADJUSTMENT BOARD s tax b111 The Value Adjustment Board (VAS) is created by State law Jr office and will be comprised of two County Commission members ---i r ;ton an and one County School Board member. In add1t1on , a pr ivate stays the citizen with homestead exemption will be appointed by the sa~ -County and a commercial property owner with a business 0 1 ditional in Collier will be appointed by the School Board to serve §tays the on the VAB . This board will select a Special Magistrate to same agess hear your case. --stays the )tice of MAKING A CASE same l I Can you receive a reduction before the VAS? Yes, if you Increases C increases can prove that your estimate of market value is lower than to the the estimate of market value arrived at by the Property Appraiser. :robe successfot, your.:presentatiao mu~b Jallfied based on facts, not generalities . Evidence of compara6Te' if your sales not assessments, should be presented . Increases appeal 1uat1ng However, if you base your case on personal hardship, such >r filing as living on a fixed income or an inability to pay higher taxes, the unfortunate answer will be "NO". Furthermore. neither MAILING A the fact your value increased nor the amount of increase from one year to the next is a basis for reducing this year's All mailing address ch , been value. Each year's values and/or assessments stand alone. writing and directed tc e year Keep 1n mind the VAB does not set the millage rate and has Please remember to 1 p t ion. no jurisdiction over taxes. The Special Magistrate will make signature. legal descri1 uction a decision based on the evidence provided by the pet1t1oner personal property) wit 1 y ou r and the Property Appraiser relative to ''Market Value" or ;eived whether to grant an exemption. Patricia L. Morgan From: Sent: Law Office of Holly E. Cosby , PA <holly@cosbylaw.com > Tuesday , October 30 , 2018 10 :01 AM To: Patricia L. Morgan Subject: FW: VAB Collier 2018 1024 / Marta Suarez Trust VAB presentat ion fo r 1927 Crayton Road Attachments: VAB Collie r 2018 0910 interb346 .eml.doc This is the one from the DOR, the other one was from Mr. Suarez. HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P .A. 602 CENTER ROAD FORT MYERS , FLORIDA 33907 (239) 93 1-0006 (239) 4 1 8-0006 (FAX) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby , P.A. that is considered confidential or privileged . The information is intended solely for the recipient and use by any other party is not authorized . If you are not the intended recipient , be aware that any disclosure , copying , distribution or use of the contents of this information is prohibited . If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com ). Additionally , however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records ava ilable to the public and media upon request. Your email communications may therefore be subject to public disclosure . Thank you . From: Steve Keller <Steve .Keller@floridarevenue .com> Sent: Monday, October 29, 2018 5 :27 PM To: csuarez479@gmail.com Cc: cquinby@collierappraiser.com; holly@cosbylaw .com Subject: VAB Collier 2018 1024 / Marta Suarez Trust VAB presentation for 1927 Crayton Road To: Carl Suarez csuarez479@gmail.com Cc: Clyde C Quinby cquinby@collierappraiser.com Law Office of Holly E. Cosby, PA holly@cosbylaw.com Dear Mr. Suarez: Mr. Quinby followed up most recently in response to our further correspondence about the issue you raised previously in your March 5, 2018 email. In that email you described a 40% land price premium within the appraisal methodology used by the property appraiser for 2017 for one side of the street verses another. We understand from Mr. Quinby's email and your email that you have filed a 2018 VAB petition. In his email September 10, 2018, copy attached, he indicated we could contact him directly for any further information or supporting documents. 1 We believe that the VAB petition process is the proper course at this time and will wait until that process has finished. While such a petition is pending we are not able to respond to issues potentially in the petition such as the appraisal issue you raised. Regarding the issue you raised about use of comparable assessments we responded in the email dated April 25, 2018 responding to your email of April 22, 2018, in which you mentioned "the issue of the appointed magistrate and property appraiser saying that you can't use the property appraiser's property valuations against them in your arguments at VAB." We specifically called that issue to the attention of the property appraiser and VAB attorney in that email. The VAB attorney responded by email the same day she was aware of the applicable legal principles that we referenced. We also recently checked the property appraiser's website for the information and did not find that there. Sincerely, Stephen J. Keller 1 1 Chief Assistant General Counsel ': Property Tax Oversight Section 5 Office of General Counsel 5 Department of Revenue .; 850 617 8347 FLORIDA email encryption status [unsecure]; signifies: not encrypted = = = = = = original email = = = = = = = = From: Carl Suarez fmai1to:csuarez479@gmail.com ) Sent: Monday, October 22, 2018 2:55 PM To: Steve Keller <Steve.Keller@floridarevenue .com >; Trenton Muntz <muntz.trenton@flsenate.gov >; Kathleen C. Passidomo <passidomo.kathleen.web@flsenate .gov >; Present, Bryan <present.bryan@flsenate.gov> Subject: Fwd : Marta Suarez Trust VAB presentation for 1927 Crayton Road Hello Mr. Keller, Not sure where you are on your investigation and report . Attached are the presentation details for my upcoming VAB hearing on 11/19. As you can see from my presentation, the errors as a result of the property appraiser's practices are very significant. The end result ofturning a blind eye to such errors and practices is to make a farce out of the process and invites fraud. The VAB process is currently fraught with conflict of interest issues such as allowing Land Use Attorneys with commercial clients on the VAB board. The result is the a process that has evolved to serve the government and not citizens . I have a gone to a significant effort to explain the problem to hopefully improve the process in the future . I hope you will soon take action to correct these issues . Thank you . Best Regards, Carl Suarez ----------Forwarded message--------- From : Carl Suarez <csuarez479@gmail.com > Date: Mon, Oct 22, 2018 at 2:31 PM 2 Subject : Marta Suarez Trust VAB presentation for 1927 Crayton Road To: <vab@co ll ierappraiser.com >, <vabclerk@collierclerk .com > To Whom It May Concern, Attached is my VAB presentation letter and attachments for our VAB presentation scheduled on 11/19/18 from 9-llam for 1927 Crayton Road . Regards, Carl CarlW. Suarez Realtor ® Sun Realty 239-777-7100 Carl W. Suarez Realtor ® Sun Realty 239-777 -7100 NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange . Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from ( excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to . Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 3 From: Clyde C Quinby [mailto:cquinby@collierappraiser.com] Sent: Monday, September 10, 2018 5:12 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Cc: Clyde C. (Jeep) Quinby Ill <cquinby@collierappraiser.com> Subject: Suarez Stephen J. Keller Chief Assistant General Counsel Property Tax Oversight Section Office of General Counsel Department of Revenue RE: Carl Suarez In reference to the above taxpayer please be guided by the following statements. I have known Mr. Suarez since the mid 70's. When I started at the CCPA office in 2012, Mr. Suarez had been a prior TRIM caller and continues to be a regular TRIM caller. In fact this is the first time Mr. Suarez has filed a VAB petition on behalf of his mother's trust located at 1927 Crayton Road, Naples, Florida 34102 . The following four items were areas of concern of Mr. Suarez. 1) Denial of Public information requests 2) Violation of FL law by not following FL mass appraisal standards for documentation. 3) Changing effective property dimensions of properties without a survey (again possibly a violation of FL law requiring they follow standard FL appraisal practices). 4) Random and inaccessible property building valuation methodology changes (potential violation similar in nature to point 2 & 3 above). Last year he came into the office and met with myself and two other appraisers. In addition phone calls and emails have been exchanged over the years. Items such as property cards, sales maps, or even an explanation of what he calls "vectoring" have been exchanged but not limited to last year. As a matter of fact I keep a file on every property owner I have made contact with and needless to say his file is one of the largest. We encourage the taxpayers to call our office and discuss their differences and/or have an informal conference. The family property has been valued fairly and justly. The CCPA has a system in place that appraises each property based upon a set of criteria unique to each area and a system that is consistently applied across the County. When errors are made and assessments are discovered to be incorrect a change is either made or the property owner has an opportunity to petition for a change. At last, Mr. Suarez has made a decision we can agree on by filing a petition. Please don't hesitate to contact me directly if you need any further information or supporting documents. Have a wonderful week as we are winding down our last week of TRIM. 1 L Ink "kcp l. Qu1t1b),, Ill. Cl t: [)11LLllll L'l ldlll1 [kp,lltl11l'lll ~Uk l°t'I lllk'd l~l'ncrnl Rt·al t 'il.tk \pprnl\l'l .,__~ I l t :) Ru l ltl ltltL.,\bc\h.ttltlLl.lL\ L\1ll1u · L\,untv l'rnpL't !\ Appl ,1i-,cr ~Y).2-;_u.; I (;2 1'11('1:--;I. ) ') ) ) ...,~ q ~ \.\ cguinby@collierappraiser.com www.collierappraiser.com 2 Ii FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION Collier County The actions below were taken on your petition. DR-485V R.01/17 Rule 12D-16 .0 02 F.A.C. Eff. 01/17 21 These actions are a recommendation only, not final 0 These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition# 2018-00167 Parcel ID 12782360001 Petitioner name MART A SUAREZ R/L TRUST Property 1927 CRAYTON RD The petitioner is: ~ taxpayer of record O taxpayer's agent address NAPLES, FL 34102 D other, explain: Decision Summary O Denied your petition ~ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 1,153,594.00 1,153,594.00 850,000.00 2. Assessed or classified use value,* if applicable 810,227.00 810,227.00 810,227.00 3. Exempt value,* enter "O" if none 0.00 0 .00 0.00 4. Taxable value,* required 810,227.00 810,227.00 810,227.00 *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand or add pages , as needed . Findings of Fact (See Attached) Conclusions of Law (See Attached) 21 Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Scott Watson Scott Watson 12/03/2018 Signature , special magistrate Print name Date Crystal K. Kinzel, Clerk Crystal K. Kinzel, Clerk 12/06/2018 Signature , VAS clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information , please call 239-252-8399 or visit our web site at https://www.collierclerk.com/axia1111 O Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision Sionature, VAS clerk or representative Print name Date mailed to oarties 2018-00167 Page 1 of 4 Findings of Fact for Petition 2018-00167: ATTENDEES: The Collier County Property Appraiser's Office (PAO) was represented by Mr. Dennis Staruch, Mr. Jeep Quinby, Mr. Chris Woolsey, Esq. [PAO's legal counsel] & Ms. Jenny Blaje, & Ms. Maryanne Greger. The Petitioner (PET) was represented by Mr. Carl Suarez. PROPERTY IDENTIFICATION/TYPE: The subject is a I-story single family home built in 1964, yet ( due to renovations) the PAO gives it an effective date of 33 years (i.e. year 1985 construction). The street address is 1927 Crayton Road in Naples. The subject has a living area of 1,666 SF, and an adjusted building size of 2, 1644 SF situated upon a site 0.37 acres. The subject's interior lot is not on the water. PRIOR SALE OF THE SUBJECT: The subject has not sold in more than 30 years. PAO TESTIMONY /EVIDENCE: The PAO submitted two traditional approaches (Cost Approach & Sales Comparison Approach) to value to support the contested just value of $1,153,594. The PAO also provided the subject's plat map, aerial photo, location map, ground level photos, building sketch, improved sales/land sales map, land sale grid, improved sales grids (12 total sales), & back-up photos/sketches for the various improved sales. It is noted that the PAO did not provide Marshall Valuation support for his Cost Approach inputs. All of the PAO' s evidence submitted is relevant to this hearing and class of property. In the Cost Approach, the PAO estimated land value at $12,000/front feet X 100 FF X 1.02 depth factor, or $1,224,000 . That land value is based upon 3 land sales in close proximity to the subject during 2017. It appears that Land Sale #1 ($11,270/FF) is the best & most comparable, given it is also on the subject's higher traffic flow street like the subject'. Those land sales provide a range in $/FF indicators from $11,270-$12,374. The PAO also considers site improvements of $0 (zero), and impact fees of $0 (zero), and a depreciated building value of $72,394. The PAO does NOT provide back-up improvement cost information from Marshall Valuation. The PAO concludes a final Cost Approach value indication of $1,296,394. Given the most comparable land sale (#1), the PAO's Cost Approach conclusion appears about $75,000 high, yet still generally supportive of the assessment of $1,153,594. In the Sales Comparison Approach, the PAO presents 12 improved sales from 2017. I give no weight to Sales 2, 4 & 7, given these are much newer homes built in 2016-17. The remaining 7 sales do adjust out within reason to support the subject's assessment, yet the magnitude of some of the PAO' s adjustments appear questionable. The PAO does establish the presumption of correctness via the valuation approaches presented. PAO's Rebuttal Evidence: The PAO did present rebuttal evidence consisting of land & building assessment breakdowns for his 3 land sales and all of the PAO' s improved sales. PET TESTIMONY /EVIDENCE: The Petitioner (PET) did attend the hearing and did submit evidence into the record. The PET submitted a cover letter, chart of sales on Crayton Road, and chart of assessed values on Crayton Road (between Springline and Rudder Road), plat map showing sales in very close proximity to the subject. The PET argues properties on the west side of Crayton Road (like the subject) are assessed greater than the east side of Crayton Road. The PET is requesting a just value of $850,000 (i.e. 2018-00167 Page 2 of 4 $IM X 85%). To a large extent, the PET is comparing assessments (as well as sales) in close proximity to the subject. Some of the assessment disparities could have been due to imperfect survey information for many lot sizes in the vicinity. The PET also argues the PAO used large 'east vs. west' (i.e. east or west of Crayton Road) valuation groups, and many properties (like the subject) on the west side of Crayton should not be any different than similar size lots directly across the street on the east side, given (the PET argues) the market would not realize such a difference. RULING: Given the PET provides very recent sales and assessment information along Crayton Road in extremely close proximity (within a block) of the subject, it appears the PET's assertions are justified and the PAO's methodology of assessment groups (i.e. east vs. west ON Crayton Road) do not appear to be supported by market evidence. I given weight to a $1.lM interior east side lot sale in 10/2016 for $1.lM (then demolished), $1.16M east side sale on comer in 6/2016 ( then demolished), and virtually identical interior lot on east side directly across the street from the subject that sold 1/16/2018 for $ IM, which is the best sale. This is highly compelling and justifies a substantial reduction. It is recommended the subject's just value be reduced to $850,000 (i.e. $IM X 85%). While it is understandable and reasonable that certain areas or groups of homes/ lots can tend to trend together in value over time, the PAO should be careful to when strictly considering a reasonably busy street as a dividing line. It may well be far more reasonable to assume & expect properties on both sides of that busier street to have value trend expectations that are the same ( or extremely similar due to the exact same traffic counts), yet lots behind those fronting the busier artery to be different for other locational reasons. While it does not appear there was an intentional overassessment for the subject, it does appear there are flaws in the PAO' s mass appraisal modeling assumptions that are not supported by actual market behavior. The PET did a good job of addressing his points, as supported by data. The land value appears to be a very key component of value at this hearing. It appears many structures of the subject's vintage are being demolished. Conclusions of Law for Petition 2018-00167: Florida Law requires the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence proves by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner 2018-00167 Page 3 of 4 overcame the Property Appraiser's established presumption of correctness because the admitted evidence proves by a preponderance of the evidence that (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Further, competent substantial evidence of just value which cumulatively meets the criteria of Section 193.011, Florida Statutes, and professionally accepted appraisal practices exists in the record for Special Magistrate to establish a revised just value. 2018-00167 Page 4 of 4 Patricia L. Morgan From: Sent: To: Cc: Subject: Carl Suarez <csuarez479@gmail.com> Saturday, December 8, 2018 12:06 PM jblaje@collierappraiser.com value adjustment board Re : Collier County VAB Petition Status Update -Magistrate Recommendation (Petition# 2018-00167) External Message : Please use caution when opening attachments, clicking links, or replying to this message. Hello Jenny . Thanks for the prompt update. In your role as compliance officer, I will look forward to hearing from you on the my updated assessment as I assume it will have a significant impact minimally on all the properties on the West side of Crayton Road between Leeward Ln and Springline Drive and possibly a ripple effect beyond as it should affect the future mass valuation method used on West of 41 properties. Clearly, the magnitude ofreduction mandated by the Magistrate on our property at 1927 Crayton Road can not be achieved by the traditional methods used by the Property Appraiser of just adjusting the building value. I've already informed a few of the affected neighbors on the West side of Crayton that the can expect their Christmas refund checks as well. Happy Holidays!!! Best regards, Carl Suarez On Thu , Dec 6 , 2018 at 4:42 PM Jenny Blaje <jblaje@collierappraiser.com> wrote: Hi all, I just received a copy of the decision today, and will try to get the correction to the CCTC office tomorrow by 5. It looks like the 2018 tax bill has been paid, so the CCTC will issue a refund. They are usually pretty quick about it. If you haven't heard anything in the next 3 weeks or so, give me a call after the l51 of the year and we can check up on the status. Hopefully you will have a refund check before that, though . Jenny Jenny Blaje, CFE Director of Tax Roll Compliance/Data Management Improvements Department R Collier County Property Appraiser Representing Abe Skinner, CFA 3950 Radio Road g Naples, Florida 34104 239 .252.8158 C 1 239 .252 .8834 - jblaje@collierappraiser.com www.collierappraiser.com From: Patricia L. Morgan [mailto:patricia.morgan@collierclerk.com ] On Behalf Of value adjustment board Sent: Thursday, December 06, 2018 3:44 PM To: 'Carl Suarez' Cc: Jennifer L. Blaje; value adjustment board Subject: RE: Collier County VAB Petition Status Update -Magistrate Recommendation (Petition #2018-00167) Good afternoon, If you have already paid the property taxes on the petitioned property, once all of the necessary paperwork has been completed, a refund would be issued . The process, as I have heard, is the following: The Property Appraiser's Office (PAO) takes the granted decision and completes the necessary paperwork to give to the Tax Collector's (TC) office . Then, the TC's office completes their paperwork and submits it to the Department of Revenue (DOR). Jenny Blaje (copied on this email) is the contact person at the PAO's office on the Tax Roll Compliance and she is the one that completes the necessary paperwork to ask for a refund through the TC's office. I'm sure that the timeframe differs depending on the workload of those agencies . Regards, Trish Trish Morgan, BMR Director Clerk to the Board & VAB 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 239-252-8399 Phone 239-252-8408 Fax From: Carl Suarez <csuarez479@gmail.com > Sent: Thursday, December 6, 2018 3:11 PM To: value adjustment board <VABCLERK@collierclerk.com > Subject: Re: Collier County VAB Petition Status Update -Magistrate Recommendation (Petition #2018-00167) External Message : Please use caution when opening attachments , clicking links, or replying to this message. What is generally the timing on processing refunds? Regards , Carl On Thu , Dec 6, 2018 at 9 :20 AM vabclerk <vabclerk@collierclerk .com> wrote: 2 Please see attached PDF -Magistrate Recommendation Please visit us on the web at www.collierclerk .com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated , opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@ collierclerk .com, quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request , do not send electronic mail to this entity. Instead , contact this office by telephone or in writing. Carl W. Suarez Realtor ® Sun Realty 239-777-7100 Carl W. Suarez Realtor ® Sun Realty 239-777-7100 3 Patricia L. Morgan From: Sent: To: Cc: Subject: Patricia L. Morgan <patricia .morgan @collierclerk .com > Tuesday, December 18 , 2018 2:35 PM 'Carl Suarez ' value adjustment board RE : Update The VAB selects the dates that they have their meetings on . There are generally only two or th r ee meetings a year and they are listed for review at the VAB Organizational meeting. The dates are noticed in their agenda and on our website . All meetings are noticed, both on line and with the local newspaper of general circulation . We follow the Florida Statute for timely noticing meetings and we meet all of the requirements for posting and advertising. Two weeks is considered reasonable notice . The website was posted a month ahead; the County's posting was online yesterday; and the NDN notice runs on December 31, 2018 (two weeks prior). Public comment is usually three or five minutes, depending on the Board . There are slips outside the boardroom that you complete and submitted to the VAB Legal Counsel. Information from your hearing and others are public record . You, as the petitioner, have to log in to access the automated program for your particular file . If there is a request , we pull the record for the requestor . Regards , 7'Ud From: Carl Suarez Sent: Tuesday, December 18, 2018 12 :28 PM To: Patricia L. Morgan Subject: Re : Update External Message : Please use caution when opening attachments, clicking links , or replying to this message. Ok Thanks. I do have a few questions: 1) Is th ere more of a comprehensi ve calendar that get published somewhere online for upcoming V AB board meetings? 2) Is there generally, a timely notice requirement of a certain number of days for publishing on the website to ensure the public is aware of upcoming meetings? 3) For public comment portion of the meeting 1/14/19 , do I just fill out a card at the time to speak or do I need to do something ahead of time to get on the list ? So , I can prepare properly how much time do I have to speak . 4) Is the information for my hearing and the others public information? I thought it was ? But, was wondering since there is a log in to access the case information. Also , in preparing for my hearing , I tried to research some past cases and had difficulty pulling up that information . I actually found better information for cases several years back, but found less clear information for the more recent years. 1 Thanks again . Regards , Carl O Virus-free . www .avq .com On Tue, Dec 18, 2018 at 11:56 AM Patricia L.Morgan <patricia .morgan@ collierclerk.com> wrote: Hi Carl , The meeting generally lasts about 30 minutes or less and it is in the boardroom on the 3 rd floor. We do have the notice on the front page of our website, under announcements (since last Thurs/Fri); and it was also posted on the BCC website under "News Releases ". The meeting notice will also run in the Naples News two weeks prior to the meeting. There will be a section for public comment. From your ema ils , it sounds like you have issues with the Property Appraiser's Office (PAO) and not necessarily the VAB . The VAB Clerk (my office) on behalf of the VAB accepts the petitions, schedules the magistrates and the petitioners for hearings, sends out notices and documents, holds the hearings in a public meeting room, records the hearing and regular meetings, prepares the agendas , places the notices , schedules the regular VAB meetings, and reports to the state agency the findings of the Board, etc .. The VAB is the governing body that has the task of oversight for the entire process and holds an organizational meeting to get ready for the appeal process to begin for each tax year and a final meeting for the adoption of the Magistrate recommendations . [DOR has oversight over the PAO office, as you know.] Please let me know if you have any additional questions . Best Regards and Happy Holidays, Trish Morgan, BMR Di rector Clerk to the Board & VAB 3299 Tamiami Trail East , Suite 401 Naples, FL 34112 2 239-252-8399 Phone 239-252-8408 Fax From: Carl Sua rez <csuarez479@gmail.com > Sent: Tuesday, December 18, 2018 11:22 AM To: Patricia L. Morgan <patricia.morgan@collierclerk.com > Subject: Re: Update External Message : Please use caution when opening attachments, clicking links, or replying to this message. Ok. How long does the meeting last ? When is the part where i could speak? I also looked online and could not find where they post upcoming meetings. Will that happen sometime soon? Does the meeting take place where the BCC meetings are held? Carl O Virus-free . www.avg .com On Tue, Dec 18 , 2018 at 11 :00 AM Patricia L. Morgan <patricia.morgan(a),collierclerk.com> wrote : You had wanted to know when the VAB has their final meeting. What they do at this meeting is formally adopt the recommendations made by the Magistrates. It is generally done with one sweeping motion to adopt all. Regards, From: Carl Suarez <csuarez479@gmail.com > Sent: Tuesday, December 18, 2018 10:53 AM 3 To: Patricia L. Morgan <patricia.morgan@collierclerk.com > Subject: Re: Update External Message : Please use caution when opening attachments, clicking links, or replying to this message. Hi Trish , I am a bit confused by this email. Was it meant for me? What are you adopting on January 14th and how does that affect me? Carl O Virus-free . www .avg .com On Tue , Dec 18, 2018 at 10: 18 AM Patricia L. Morgan <patricia.morgan@ collierclerk.com> wrote: Good morning , The final adoption date has now been set for January 14 , 2019 at 2 pm. Happy Holidays! Regards, Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may 4 not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierclerk.com quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk .com domain. Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing . Carl W. Suarez Realtor ® Sun Realty 239-777-7100 Carl W . Suarez Realtor ® Sun Realty 239-777-7100 Carl W. Suarez Realtor ® Sun Realty 239-777-7100 5 ITEM 3C Board Vacancy 01/14/2019 Item 3C EXECUTIVE SUMMARY Recommendation to continue to notice a vacancy on the Value Adjustment Board (V AB) for an Alternate Homestead Citizen Representative. OBJECTIVE: To continue to notice a vacancy on the Value Adjustment Board (VAB) and to recommend that the Board of County Commissioners appoint a Value Adjustment Board alternate citizen (Homestead) representative to the V AB as soon as candidates make application and the item is placed onto a Board of County Commission regular agenda for appointment. CONSIDERATIONS: The Value Adjustment Board is created by Florida Statute Chapter 194 .015. The VAB shall "consist of two members of the governing body of the county , as elected from the membership of the board of said governing body , one of whom shall be elected chairperson , one member of the school board as elected from the membership of the school board , and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district." The Collier County Board of County Commissioners (BCC) at their May 27 , 2008 meeting authorized the addition of an alternate citizen member to the Value Adjustment Board (VAB) in order to assist in meeting quorum requirements of the V AB. Per Resolution 2016-80, the Board of County Commissioners appointed Shawn J . Khan as the alternate citizen member of the Value Adjustment Board. Mr. Khan has since resigned his position. The VAB at their August 6 , 2018 , stated their desire to keep an alternate homesteaded citizen member on the Board . Staff was instructed to notice the vacanc y. RECOMMENDATION: It is recommended by the VAB for staff to continue to notice the vacancy for the Alternate V AB Homestead Citizen Member and for the BCC to make appointment of such to the V AB , when a successful candidate has made application. Attachments: • Excerpt: August 6 , 2018 V AB Meeting Minutes • Email: September 25 , 2018 from VAB Clerk to County Attorney's Office (re: vacancy) • Emails: September 25 , 2018 from County Attorney's Office to VAB Clerk (re: vacancy) • Advisory Board Vacancies ( dated 12 /20/2018) Page 1 August 6, 2018 proceed. And we've already done introductions. SCHOOL BOARD MEMBER CARTER: Also, just for the record, Nace Cohen did text me and said he is ill, so he couldn't make it today. MS. COSBY: Thank you very much. And as we've already gone ahead and introduced everybody on the record and advised that Nace Cohen cannot make it and, even so, we do have a quorum, and then we have introductions with regards to Clerk to the Board. Ms. Kinzel is not present in the room, but we do also have Ms. Patricia Morgan here. She's the Value Adjustment Board ex officio --or clerk instead of the --she stands instead of Ms. Kinzel in many functions, if not all functions. Moving on to Item C, and this was the resignation of alternate homestead citizen member, and I believe his last name was Khan. Per the discussion during the final meeting, the Board requested that we reach out to Mr. Khan. Instead of vacating his position, seeing if he'll resign, and he did, and we do have a copy of that email within the agenda packet. I have got a lot of blank pages here for some reason. COMMISSIONER SOLIS: Is that a position that we need to publicly advertise and -- MS. COSBY: That was now going to be my --going to be something that we needed to discuss as a board. I will tell you that we don't need that position. Quorum is one commissioner, one school -- school board member, and then one of the two citizen members. We love it when you're all here. Please keep coming. But we have two citizen members. So in the event Mr. Cohen today could not make it, we could still hold the meeting because Ms. Earney is here. And we do have, in my experience, usually a full board. You all do show up. So to have that alternate person isn't absolutely necessary, but I did want to bring it up Page 3 August 6, 2018 to the Board and see if the Board would like to continue with that position. If you'd like, we can certainly engage the school board. Oh, it's a homestead member. We can engage the --we can engage the Board of County Commissioners in appointing an alternate member. But, I mean, Ms. Earney shows up all the time, and we're grateful for that. COMMISSIONER SAUNDERS: Well, right now if you were not feeling well today, we would not be able to proceed, and so I think we should go ahead and get another alternate. I don't see any downside to doing that. HOMESTEAD MEMBER EARNEY: Exactly. COMMISSIONER SAUNDERS: Hopefully we won't need that. MS. COSBY: I didn't hear you. COMMISSIONER SAUNDERS: No. I was saying that we can't proceed unless we have at least one citizen member and, for example, today we have one citizen member. If she was not feeling well, we wouldn't be able to proceed. MS. COSBY: You are correct. COMMISSIONER SAUNDERS: So I think we should get an alternate. MS. COSBY: You'd like to get the alternate, okay. I guess we would need a motion, then, at this point from the Board to --well, we can't do that yet. We don't have --we'll table that and move it to --I'll move it right past Item 4, and we'll call it 4A, because we don't have a chair yet. But we'll keep that --we'll keep that in mind if the Board would like that. Moving forward, confirmation of the Board of County Commissioners and school board appointed members. It's an informational item only. I just want to advise the Board that I did do a background and research compliance check to ensure that Ms. Earney and Mr. Cohen still qualify as citizen members in their capacities, and Page 4 Patricia L. Mor g an From: Sent: To: Cc: Patricia L. Morgan Tuesday, September 25, 2018 9:34 AM RodriguezWanda Patricia L. Morgan Subject: Vacancy of the Alternate VAB Homestead Citizen member Tracking: Good Morning, Recipient RodriguezWanda Patri cia L. Morgan Delivery Deli vered : 9/25 /2018 9:34 AM In August, at the VAB Organizational meeting, the VAB decided that they would like to keep the position of an Alternate VAB Homestead member. Mr. Shawn Khan, who had been the alternate previously, resigned and the VAB accepted that resignation in August . That created the vacancy . Please let me know if you need anything further . As you recall, that is a BCC appointed member to the VAB. Regards, Trish Morgan, BMR Director Clerk to the Board & VAB 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 239-252-8399 Phone 239-252 -8408 Fax Patricia L. Morgan From: Sent: To: Cc: Subject: Trish , RodriguezWanda <Wanda.Rodriguez@colliercountyfl .gov> Tuesday, September 25, 2018 11 :03 AM Patricia L. Morgan PepinEm ily; KlatzkowJeff RE: Vacancy of the Alternate VAB Homestead Citizen member If I understand correctly , the VAB has a current opening for an alternate member in the Homestead Citizen category . As this isn 't a BCC advisory board I don 't keep track of those seats , but I am happy to assist with advertising the vacancy and processing applications received . Below is the text of the vacancy notice we posted the last time there was a similar vacancy . Let me know if you would like any changes to the text before I post it on the county website- The Value Adjustment Board has one vacancy for an alternate member in the Homestead Citizen category. The Clerk of the Circuit Court serves as the Clerk to the V AB, which is the process whereby property owners can appeal their tax assessments. The V AB consists of two County Commissioners, one Collier County School Board member, one Collier County Homestead Citizen member and one Collier County Business Citizen member. Collier County's VAB is required to contract Special Magistrates, based on population size, to hear the various types of petition appeals including: Exemption/Classifications, Tangible Personal Property, Residential Property Tax Appeals and Commercial Property Tax Appeals. 1\'t111dl1 Rodi ·1t1uez, ..'.4C'.P, C'P 'l\l Of{IL e of the ( ow1t\J .'-\I to, 11C\/ ( .!)9) .!',.!-8...J.O() From: Patricia L. Morgan <patricia .morgan@coll iercl erk .com > Sent: Tuesday, September 25, 2018 9 :34 AM To: RodriguezWanda <Wanda .Rodriguez@coll iercountyfl .gov> Cc: Patricia L. Morgan <patrici a.morgan@collierclerk .com> Subject: Vacancy of the Alternate VAB Homestead Citizen member Good Morning, In August, at the VAB Organizational meeting, the VAB decided that they would like to keep the position of an Alternate VAB Homestead member. Mr. Shawn Khan , who had been the alternate prev iously, resigned and the VAB accepted that resignation in August . That created the vacancy . Please let me know if you need anything further . As you recall, that is a BCC appointed member to the VAB . Regards, 1 Trish Morgan, BMR Director Clerk to the Board & VAB 3299 Tamiami Trail East, Suite 401 Nap l es, FL 34112 239 -252-8399 Phone 239 -252 -8408 Fax Please visit us on the web at www.coll1erclerk .com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County . If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@coll1erclerk .com quoting the sender and delete the message and any attached documents . The Collier County Clerk 's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk .com domain . Under Florida Law, e-mail addresses are public records . If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing . 2 Patricia L. Morgan From: Sent: To: Cc: Subject: RodriguezWanda <Wanda .Rodr iguez@col li ercountyfl.gov> Tuesday, September 25, 20 18 11 :34 AM Pat ri cia L. Morgan Pep inE mily; KlatzkowJeff RE : Vacancy of the Alternate VAB Homestead Citizen member The vacancy has been posted 1\'L111dL1 R0Lint711ez, _ACJ', C'J'J\l Office o( tlie ( ou11t~1 _Attor11e\f (.23q) .25.2-8..j.(}() From: Patricia L. Morgan <patricia .morgan@collierclerk .com> Sent : Tuesday, September 25, 2018 11:11 AM To: RodriguezWanda <Wanda .Rodriguez@colliercountyfl .gov> Cc: PepinEmily <Emily .Pepin@colliercountyfl .gov>; KlatzkowJeff <Jeff.Klatzkow@co lli ercountyfl .gov> Subject: RE: Vacancy of the Alternate VAB Homestead Cit i zen member Wanda That looks great and the requirements have not changed for the Homestead Citizen member and/or Alternate Thank you in advance for posting to the website. Regards, Trish Morgan, BMR Director Clerk to the Board & VAB 3299 Tamiam1 Trail East, Suite 401 Naples, FL 34112 239-252 8399 Phone 239 252-8408 Fax From: RodriguezWanda <Wanda Rodr1guez@coll1ercountyf1.gov > Sent: Tuesday, September 25, 2018 11:03 AM To: Patricia L. Morgan <patr1c1a morgan@coll1erclerk.com > Cc: PepinEmily <Emily Pep1n@coll1ercountyfl.gov >; KlatzkowJeff <Jeff Klatzkow@coll1ercountyfl gov > Subject: RE : Vacancy of the Alternate VAB Homestead Citizen member Trish , If I understand correctly , the VAB has a current opening for an alternate member in the Homestead Citizen category . As this isn 't a BCC advisory board I don 't keep track of those seats , but I am happy to assist with advertising the vacancy and processing applications received . Below is the text of the 1/4/2019 Advisory Board Vacancies I Collier County, FL Advisory Board Vacancies Advisory Board Vacancies The Collier County Board of County Commissioners is seeking applications for positions on several advisory committees. Members of committees must reside and be registered to vote in Collier County. Scroll to the bottom of this page for instructions on how to apply. The Affordable Housing Advisory Committee has four vacant seats in the following categories related to affordable housing: Labor engaged in home building, Banking and Mortgage industry, For-Profit Provider of Affordable Housing, representative of the local planning agency. This committee was created in accordance with Sect. 420.9076 Fla. Stat., to review policies, procedures, ordinances, land development regulations, and the adopted local government comprehensive plan, and to recommend specific actions or initiatives to encourage affordable housing. Terms are three years. The Black Affairs Advisory Board has three vacant seats. This nine-member committee identifies and evaluates problems unique to the Black Community, reviews and recommends ways to ensure open communication between minorities and Collier County Government and provides periodic reports to the Board of County Commissioners. Terms are four years. The Board of Building Adjustments and Appeals has two vacancies. Applicants must represent one of the following professions: a licensed plumbing or mechanical contractor, or a state licensed architect or structural engineer. This five-member board hears appeals on rejections or refusals by the Building Code Compliance Director to approve mode of construction or materials to be used in construction or alteration of a structure. Members must be knowledgeable in the following Cbllier County Codes: Florida Building Codes, Electrical Code, Fire Prevention Code, Gas Code, Mechanical Code and Swimming Pool Code. Terms are four years. This is a Quasi-Judicial Board. The Code Enforcement Board has a vacant seat for an alternate member. This seven member board with two alternates is composed of individuals representing the occupations of architect, business owner, engineer, general contractor, subcontractor and realtor, who are considered on the basis of their experience or interest in the areas of the codes and ordinances to be enforced. Members are required to file a Form 1 Statement of Financial Interest each year with the Supervisor of Elections. Terms are 3 years. This is a Quasi-Judicial Board. The Contractors Licensing Board has one current vacancy for a consumer representative. Applicants should have no ties to the construction industry. This nine-member board was created to determine the qualifications of applicants for the various categories of the Contractors' Certificates of Competency. They also hold hearings to determine if a certificate of competency of any contractor, master or journeyman should be revoked. Terms are three years . This is a Quasi-Judicial Board. The Educational Facilities Authority has one vacancy. The purpose of this five-member authority is to assist institutions for higher education in the construction, financing, and refinancing of projects. One member shall be a trustee, director, officer, or employee of an institution for higher education located in Collier County. Terms are five years. The Golden Gate Community Center Advisory Board has one seat expiring in December. Members must reside within the boundaries of the Golden Gate Community Center Municipal Services Special Taxing District. This five-member committee advises the Board of County Commissioners on the budget and operation of the Golden Gate Community Center. Terms are three years. The Growth Management Oversight Committee has a vacancy for a member representing the Rural Land Stewardship Area (RLSA). Applicants must be either residents of, own property in, or have a business interest within the RLSA. This committee was created to assist the Board of County Commissioners in facilitating the public review of the following four sub-area/master plans within the Growth Management Plan: the Rural Fringe https ://www.colliercountyfl.gov/your-government/advisory-boards/advisory-board-vacancies 1/2 1/4/20 19 Advisory Board Vacancies I Collier County, FL Mixed Use District, the Golden Gate Estates and Golden Gate City area (combined), the Rural Land Stewardship Area, and the Immokalee Urban Area. Members shall serve until the completion of the project. The Immokalee Beautification MSTU Advisory Committee has one vacancy. This five member committee assists the Board of County Commissioners in the business affairs of the Immokalee Beautification Taxing District, and prepares and recommends an itemized budget to carry out the business of the district for each fiscal year. Applicants must be permanent residents within the MSTU. Terms are four years . The new Infrastructure Surtax Citizen Oversight Committee is seeking applications for seven open seats: five members shall be residents of each of the five commission districts, and two members shall be at-large members. Applicants should have background and experience related to financial or business management. This seven-member committee was formed for the purpose of providing for citizen review of the County's expenditure of the proceeds from the Collier County and Municipal Infrastructure One-Cent Sales Surtax. Initial terms for at- large members shall be one year, and terms for district seats shall be two years. **The deadline for application submission is January: 2, 2019 at 10:00 a.m.** The Pelican Bay Services Division Board has three pending vacancies representing the Resident category, which shall expire on March 31, 2023. This 11 member board was established by Ordinance 2002-27, as amended, to provide input to the Board of County Commissioners in carrying out the purposes of the Pelican Bay Municipal Taxing and Benefit Unit as set forth in the Ordinance; recommend an itemized budget, work programs and priorities to the BCC; and exercise control of the day to day operational affairs of the Unit to the maximum extent allowed by law. **The application deadline is January__8,_g_Q.19_. ** The Public Transit Advisory Committee has two current vacancies for members representing health care services, social services, or large employers. This seven-member committee makes recommendations to the Board of County Commissioners in matters related to transit policies, issues, programs and plans to provide mass transit services to the citizens of Collier County. Terms are three years. The Senior Advisory Committee is seeking applications for a member from commission district 5. Applicants for commission district seats must be nominated by the commissioner of the district they reside in . All members must be 62 years of age or older. The purpose of this committee is to assist the Board of County Commissioners in compiling and identifying issues and relevant best practices concerning senior citizens in Collier County. Terms are one year, unless further extended by the BCC. The Value Adjustment Board has one vacancy for an alternate member in the Homestead Citizen category. The Clerk of the Circuit Court serves as the Clerk to the V AB, which is the process whereby property owners can appeal their tax assessments. The V AB consists of two County Commissioners, one Collier County School Board member, one Collier County Homestead Citizen member and one Collier County Business Citizen member. Collier County's V AB is required to contract Special Magistrates, based on population size, to hear the various types of petition appeals including: Exemption/Classifications, Tangible Personal Property, Residential Property Tax Appeals and Commercial Property Tax Appeals. How to Apply: To apply for an advisory committee vacancy, submit an application online at https. //www .colliercountY.fl.gQyfyour-government/ advisory-boards/ onlme-advisory-board-a1:rnlication . After you complete the application, click on "Submit Form." To receive an immediate e-mail confirmation that your application was received, you must include your e-mail address in the application. Residents interested in applying for advisory committee positions may also obtain an application by calling 239-252-8400, or from httns://www.colhercountY.fl.gov/home/showdocument?id=25g35 . Please email to DL- AdvisoryBoardOn-LineAnplications@colliercountY.fl.gov, or mail to the attention of Wanda Rodriguez, County Attorney's Office, 3299 Tamiami Trail East, Suite 800, Naples, Florida 34112-5746. https ://www.colliercountyfl.gov/your-government/advisory-boards/advisory-board-vacancies 2/2 ITEM4 Public Comment ITEMS VAB Members or Staff Comment ITEM6 Special Magistrates' Recommendations for 2018 VAB Tax Year Value Adjustment Board Special Mag istrate 's Recommendations Value Adjustment Board meeting held on 1/14/2019 2 :00 :00 PM Taxable Value Reduction in Petition# Folio# Petitioner Name Class BEFORE AFTER Taxable Value Decision 2018-00018 64625004207 SNYDER .ROBERT DOR_01 $976 ,214 $976 ,214 $0 DENIED 2018-00033 00203520002 MICHAELS . HAGEN DOR_04 $1 ,147 ,051 $1 ,147 ,051 $0 DENIED 2018-00087 57939280009 ABELARDE , MAYRA, GERMAN LEON DOR_01 $286,670 $286 ,670 $0 DENIED 2018-00106 11032600001 MOORE , MICHAEL G , & YOSHIMI DOR_01 $337 ,318 $245 ,025 $(92 ,293) GRANTED SUMITOMO MOORE 2018-00110 21961000351 PROPERTY TAX CONSULTANTS LTD DOR_01 $6 ,709 ,171 $6 ,709 ,171 $0 DENIED 2018-00111 21961000704 PROPERTY TAX CONSULTANTS LTD DOR_01 $808 ,125 $808 ,125 $0 DENIED 2018-00112 21961000762 PROPERTY TAX CONSULTANTS LTD DOR_01 $235 ,222 $235 ,222 $0 DENIED 2018-00113 21961000856 PROPERTY TAX CONSULTANTS LTD DOR_01 $148 ,100 $148 ,100 $0 DENIED 2018-00115 17011400006 PORT ROYAL PROPERTY LLC DOR_01 $29,367 ,626 $29 ,367 ,626 $0 DENIED 2018-00119 22455700409 SCHADT Ill , OLIVER S DOR_01 $359 ,398 $359 ,398 $0 DENIED 2018-00121 62778520009 SHERRY , STEVEN P LUCINDA A DOR_01 $247,407 $247,407 $0 DENIED 2018-00127 27634960007 VENTRESCA JR , MARIO C, PAMELA A DOR_01 $1 ,027 ,535 $1 ,027 ,535 $0 DENIED VENTRESCA 2018-00166 57809160000 MARTIN , RONALD C DOR_01 $189 ,148 $189 ,148 $0 DENIED 2018-00167 12782360001 MARTA SUAREZ R/L TRUST DOR_01 $810 ,227 $810 ,227 $0 GRANTED 2018-00180 26095000264 TIM HART DOR_01 $8 ,279 ,821 $8 ,279 ,821 $0 DENIED 2018-00181 00145680000 TIM HART DOR_01 $3 ,198 ,363 $3 ,198 ,363 $0 DENIED 2018-00193 62362280001 CROTTEAU , CLARA DOR_07 $66 ,150 $66 ,150 $0 DENIED 2018-00195 69810880008 LAMOTHE , DENIS , JOSEE DOR_01 $61 ,057 $46 ,000 $(15 ,057) GRANTED SAUVAGEAU 2018-00207 00462040006 STEVEN R DAVIES DOR_01 $33 ,275 $33 ,275 $0 DENIED 2018-00222 69288001008 KNIGHT , WILLIAM & INA M DOR_01 $1 ,240 ,407 $1 ,240 ,407 $0 DENIED 2018-00224 14020840003 BRIAN DEPOTTER DOR_01 $9 ,764 ,256 $9 ,764 ,256 $0 GRANTED 2018-00227 24830840005 BRIAN DEPOTTER DOR_01 $151 ,273 $151 ,273 $0 DENIED 2018-00228 29280800001 BRIAN DEPOTTER DOR_01 $89 ,360 $89 ,360 $0 DENIED 2018-00229 55851360009 BRIAN DEPOTTER DOR_01 $337 ,610 $337 ,610 $0 GRANTED 2018-00237 52505032327 TAXCUTS1 , INC . DOR_01 $964 ,450 $964,450 $0 DENIED 2018-00238 68986771864 TAXCUTS1 , INC . DOR_01 $1 ,276 ,081 $1 ,276 ,081 $0 DENIED 2018-00239 57860440002 TAXCUTS1 , INC . DOR_01 $1 ,739 ,493 $1 ,739 ,493 $0 DENIED 2018-00241 20761240008 MIKE BEAUCHAMP / KE ANDREWS DOR_01 $439 ,754 $439 ,754 $0 DENIED 2018-00242 20761840000 MIKE BEAUCHAMP / KE ANDREWS DOR_01 $2 ,385 ,560 $2 ,385 ,560 $0 DENIED 2018-00243 20762400009 MIKE BEAUCHAMP / KE ANDREWS DOR_01 $1 ,170,423 $1 ,170 ,423 $0 DENIED 2018-00254 73537520006 BILL , GARY & KIMBERLEIGH DOR_01 $577 ,103 $577 ,103 $0 DENIED 2018-00255 01831400001 REED , CARLA DOR_01 $3 ,219 ,057 $3 ,219 ,057 $0 DENIED 2018-00265 11180080007 ANDRES VENGOECHEA DOR_01 $3 ,040 ,874 $3 ,040 ,874 $0 DENIED 2018-00266 11180480005 ANDRES VENGOECHEA DOR_01 $3 ,219 ,956 $3 ,219 ,956 $0 DENIED 2018-00273 61943920008 ANDRES VENGOECHEA DOR_01 $1 ,287 ,558 $1 ,287 ,558 $0 DENIED 2018-00284 11430400007 ANDRES VENGOECHEA DOR_01 $3 ,479 ,938 $3 ,479 ,938 $0 DENIED 2018-00299 76713000923 WHICKER , STEPHEN C DOR_01 $636 ,800 $475 ,100 $(161 ,700) GRANTED 2018-00300 37446440006 ROBERT PEYTON DOR_01 $444 ,497 $444 ,497 $0 DENIED 2018-00301 51392520001 ROBERT PEYTON DOR_01 $359 ,255 $359,255 $0 DENIED 2018-00302 36457320006 ROBERT PEYTON DOR_01 $193 ,558 $193 ,558 $0 DENIED 1/4/2019 11 :02 :38AM Page 1 of 3 Value Adjustment Board Spec ial Mag istrate 's Reco mm endat ions Value Adjustment Board meeting held on 1/14/2019 2 :00 :00 PM Taxable Value Reduction in Petition# Folio# Petitioner Name Class BEFORE AFTER Taxable Value Decision 2018-00303 36616200006 ROBERT PEYTON DOR_01 $490 ,597 $490 ,597 $0 DENIED 2018-00304 37495120005 ROBERT PEYTON DOR_01 $478 ,191 $478 ,191 $0 DENIED 2018-00305 62265560006 ROBERT PEYTON DOR_01 $201 ,672 $201 ,672 $0 DENIED 2018-00306 82534640006 ROBERT PEYTON DOR_01 $348 ,130 $348 ,130 $0 DENIED 2018-00327 85000503470 RONALD RODRIGUEZ DOR_02 $759 ,988 $759 ,988 $0 DENIED 2018-00348 14100080000 KAPLER Ill , A WILLIAM , JULIE ANN DOR_01 $6 ,875 ,651 $6 ,875 ,651 $0 DENIED KAPLER 2018-00350 21961000254 TAX RECOURSE , LLC DOR_01 $3 ,119,157 $3 ,119 ,157 $0 DENIED 2018-00351 11280040002 TAX RECOURSE , LLC DOR_01 $4 ,069 ,373 $4 ,069 ,373 $0 DENIED 2018-00352 66263000027 TAX RECOURSE , LLC DOR_01 $2 ,304 ,590 $2 ,304 ,590 $0 DENIED 2018-00353 56930880001 TAX RECOURSE , LLC DOR_01 $2 ,768 ,470 $2 ,768 ,470 $0 DENIED 2018-00354 60204200442 TAX RECOURSE , LLC DOR_01 $1 ,168 ,052 $1 ,168 ,052 $0 DENIED 2018-00355 31240000020 TAX RECOURSE , LLC DOR_01 $378 ,000 $378 ,000 $0 DENIED 2018-00362 56797400006 166 STILLWATER LLC DOR_01 $755 ,656 $755 ,656 $0 DENIED 2018-00364 13032320004 JOHN MCDONALD DOR_01 $2 ,813 ,935 $2 ,700 ,000 $(113 ,935) GRANTED 2018-00366 68300003668 JOHN MCDONALD DOR_01 $241 ,200 $140 ,000 $(101 ,200) GRANTED 2018-00367 58043440006 JOHN MCDONALD DOR_01 $792 ,740 $720 ,000 $(72 ,740 ) GRANTED 2018-00369 57397680005 JOHN MCDONALD DOR_01 $982 ,063 $860 ,000 $(122 ,063) GRANTED 2018-00371 62571400009 JOHN MCDONALD DOR_01 $358 ,774 $286 ,000 $(72 ,774) GRANTED 2018-00372 22510010005 JOHN MCDONALD DOR_01 $893 ,471 $775 ,000 $(118 ,471) GRANTED 2018-00373 57396360009 JOHN MCDONALD DOR_01 $190 ,380 $130 ,000 $(60 ,380) GRANTED 2018-00374 55751006120 JOHN MCDONALD DOR_01 $955 ,876 $955 ,876 $0 DENIED 2018-00376 16006280009 JOHN MCDONALD DOR_01 $5 ,257,178 $5 ,257 ,178 $0 DENIED 2018-00378 53750280004 CHARLIE YOUNG DOR_01 $2 ,674 ,205 $2 ,674 ,205 $0 DENIED 2018-00380 65370960103 CHARLIE YOUNG DOR_01 $4 ,078 ,523 $4 ,078 ,523 $0 DENIED 2018-00381 01650000200 MYRTLE HOLDINGS INC DOR_01 $268 ,679 $268 ,679 $0 DENIED 2018-00382 01650000307 MYRTLE HOLDINGS INC DOR_01 $238 ,583 $238 ,583 $0 DENIED 2018-00383 13250001053 MYRTLE HOLDINGS INC DOR_01 $253 ,462 $253 ,462 $0 DENIED 2018-00384 66760010044 KATELYN ANDREWS DOR_01 $8 ,500 ,698 $8 ,500 ,698 $0 DENIED 2018-00403 25118010048 DENEEN L. MALY DOR_01 $2 ,693 ,269 $2 ,693 ,269 $0 DENIED 2018-00404 00726725009 DENEEN L. MALY DOR_01 $3 ,018 ,851 $3 ,018 ,851 $0 DENIED 2018-00405 61942360009 DENEEN L. MALY DOR_01 $2 ,500 ,244 $2 ,500 ,244 $0 DENIED 2018-00406 00076560008 DENEEN L. MALY DOR_01 $1 ,153 ,115 $1 ,153 ,115 $0 DENIED 2018-00407 57490940008 DENEEN L. MALY DOR_01 $1 ,992 ,649 $1 ,992 ,649 $0 DENIED 2018-00408 45999300041 DENEEN L. MALY DOR_01 $1 ,685 ,019 $1 ,685 ,019 $0 DENIED 2018-00421 61833080003 DJ PRICE LLC DOR_01 $189,449 $189 ,449 $0 DENIED 2018-00440 80670080001 TOMMY TUCKER C/O ALTUS GROUP DOR_01 $59 ,837 ,324 $52 ,421 ,694 $(7 ,415 ,630) GRANTED US , INC . 2018-00442 94150000115 TOMMY TUCKER DOR_01 $23 ,648 ,948 $23 ,648 ,948 $0 DENIED 2018-00492 56787600007 SYLVESTER ,ANDREW LAUREN DOR_01 $858 ,405 $858 ,405 $0 DENIED 2018-00497 00388400005 TERRI PATTON , MAI DOR_01 $294 ,912 $294 ,912 $0 DENIED 2018-00498 77510120005 TERRI PATTON , MAI DOR_01 $244 ,100 $244,100 $0 DENIED 1/4 /2019 11 :02 :38AM Page 2 of 3 Petition# Folio# 2018-00499 77510160007 2018-00503 00390080002 2018-00504 00199283000 2018-00505 00165640004 2018-00507 59960060720 2018-00524 17012960008 2018-00525 64410040007 2018-00526 64410040104 2018-00527 37392680101 2018-00528 08483240007 2018-00544 10040102000 2018-00599 27185004603 2018-00601 17861160004 2018-00616 70645002202 2018-00617 70645002202 Total Petitions 95 1/4/2019 11:02 :38AM Value Adjustment Board Special Magistrate 's Recommendations Value Adjustment Board meeting held on 1/14/2019 2 :00 :00 PM Taxable Value Petitioner Name Class BEFORE AFTER TERRI PATTON , MAI DOR_01 $433 ,308 $433 ,308 JERRY AUCOIN , CMI DOR_01 $9 ,063 ,572 $9 ,063 ,572 JERRY AUCOIN , CMI DOR_01 $16 ,790 ,000 $16 ,790 ,000 JERRY AUCOIN , CMI DOR_01 $8,420 ,249 $8,420 ,249 JESSICA R. PALOMBI , ESQ DOR_01 $1 ,593 ,764 $1 ,593 ,764 ROGER N SIMMONS REV TRUST DOR_01 $7 ,231 ,090 $4 ,250 ,000 SABRINA WEISS ROBINSON , ESQ . DOR_01 $6 ,724 ,907 $6 ,724 ,907 SABRINA WEISS ROBINSON , ESQ . DOR_01 $2 ,048 ,154 $2 ,048 ,154 ZATORSKI , HAL DOR_01 $528 ,745 $528 ,745 EDNA WILSON KOCH TRUST DOR_01 $635 ,883 $635 ,883 JAMES W SNOWDEN DOR_01 $9 ,938 ,762 $9 ,938 ,762 JEFFREY D DAVIS DOR_01 $817 ,366 $817 ,366 G . HELEN ATHAN DOR_01 $1 ,612,428 $1 ,500 ,000 FRANK AND BRENDA REAVES DOR_04 $222 ,814 $0 FRANK AND BRENDA REAVES DOR_9 Total Taxable Total Taxable Value Before Change Value After Change $306,699 ,762 $295,037,187 Reduction in Taxable Value Decision $0 DENIED $0 DENIED $0 DENIED $0 DENIED $0 DENIED $(2 ,981 ,090) GRANTED $0 DENIED $0 DENIED $0 DENIED $0 DENIED $0 DENIED $0 DENIED $(112,428) GRANTED $(222 ,814) GRANTED Same as Petition 2018-00616 Total Taxable Value Reduction $(11 ,662,575) Page 3 of 3 ITEM7 Certification of the V AB -Tangible Personal Property CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code Tax Roll Year 20 18 The Value Adjustment Board of __Collier__ County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the (Check one.) Real Property Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of real property tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 2,035,827,266 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of real property tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 2,035,827,266 *All values entered should be county taxable values. School and other taxing authority values may differ. ______________________________________________ __01/14/2019__ Signature, Chair of the Value Adjustment Board Date Continued on page 2 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 18 The value adjustment board has met the requirements below. Check all that apply. The board: 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department’s training. 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 4. Considered only petitions filed by the deadline or found to have good cause for filing late. 5. Noticed all meetings as required by section 286.011, F.S. 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. 8. Ensured that all decisions contained the required findings of fact and conclusions of law. 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board’s attention. All board members and the board’s legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. ______________________________________________ __1/14/2019__ Signature, Chair of the Value Adjustment Board Date ITEM8 Certification of the V AB -Real Property . CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code Tax Roll Year 20 18 The Value Adjustment Board of __Collier__ County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the (Check one.) Real Property Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of real property tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 86,250,319,234 2. Net change in taxable value due to actions of the Board $ (11,662,575) 3. Taxable value of real property tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 86,238,656,659 *All values entered should be county taxable values. School and other taxing authority values may differ. ______________________________________________ __01/14/2019__ Signature, Chair of the Value Adjustment Board Date Continued on page 2 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 18 The value adjustment board has met the requirements below. Check all that apply. The board: 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department’s training. 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 4. Considered only petitions filed by the deadline or found to have good cause for filing late. 5. Noticed all meetings as required by section 286.011, F.S. 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. 8. Ensured that all decisions contained the required findings of fact and conclusions of law. 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board’s attention. All board members and the board’s legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. ______________________________________________ __1/14/2019__ Signature, Chair of the Value Adjustment Board Date ITEM9 Tax Impact of Value Adjustment Board NOTICE Pl TAX IMPACT OF VALUE ADJUSTMENT BOARD D R-529 R. 12/09 R e 1'.:D-1 6.:::2 Flor ida Adrn in istrat ve Code DE PA RTME NT OF REV EN UE Collier --------Coun ty Members of the Board Ho nor c:ib le Burt Saunders Board of County Comm issio ners, District No. 3 Ho nor ab le Andy Solis Boa rd of Co un ty Commiss io ners , Distri ct No. 2 Honor abl e Erick Carter School Board , District No. 4 C itize n Member Nace Cohen Bus in ess owne r w ith in t he sc hoo l d istri ct C itize n M ember Rebecca Earney Homest ead property owner T he V al ue Adjus tm en t Boa rd (\/AB) mee t s eac h year to hear pe tit ions and make dec i sions re lnt ing to property tax assessments , exemp ti ons , classi fi ca t io ns , and tax de er ra ls. Summary of Year's Actions Number of Parcels Reduction in Shift in Type of Pr operty Exemptions Assessments * Both County Taxab l e Val ue Taxes Gran ted Reques1ed Reduoed Reque sted With tiraw n D ue to Board A cti on s D ue to Board A cti ons or settled Res identia l 1 218 11 168 331 s (4 ,070 ,308) s (43 ,963) Comme rc ial 0 0 1 82 55 s 0 s (3 ,808) Ind ustri a l a nd s s misce llan eous 0 2 1 38 27 (7 ,415 ,630) (114 ,457) Ag ri cu ltura l or 0 0 0 2 2 s 0 s 0 classi fi ed use High-water rec harge 0 0 0 0 os 0 s 0 Historic cor 1merc ial 0 or no nprofit 0 0 0 os 0 s 0 Busin ess machi nery 0 0 0 17 16 s 0 s 0 and eq uipme nt Vacant lots and 0 1 3 57 50 s (176,637) s (2 ,295) acreage TOT ALS 1 221 16 364 481 s (11 ,662 ,575) s (164 ,523) A ll va lues s houl d be co un ty taxab le va l ues. Sc hool and ot h er taxing a ut ho rity va lues n1ay d iffe r. Inclu de tra nsfer of assessment d iffe rence (port ab ili ty) requests . 1lf you have a question about these act ions , contact the Cha ir or the Cle r k ot the Value Adjustment Board . Chai r's na me Burt Saunders, VAB Chairman Pho ne 239-252-8603 ex,. C lerk's na me Crystal K. Kinzel , Clerk Phone 239-252-8399 ex:. TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Agricultural 007411 70202 0076388050 9 Business Machinery and Equipment 85000042520 85000089305 85000089790 85000153419 85000224885 85000340141 85000365524 85000503470 85000518423 85000574975 85000691450 85000706947 85000714955 85000719510 85000721058 85000725274 85000742532 Commercial 00076560008 00142440007 00165640004 00167800004 00168042308 00199283000 00390080002 00726725009 00741160403 06050000795 07040000607 07040002003 10040102000 11180080007 11180120006 11180160008 11180200007 11180240009 11180480005 11280040002 11430400007 13030240005 13803880003 14020800001 14026960000 16006280009 Total: Total: Reduction in County Taxable Value Due to Board Actions $0.00 $0 .00 $0.00 $0.00 $0.00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0.00 $0.00 $0.00 $0.00 $0 .00 $0 .00 $0 .00 $0.00 $0 .00 $0.00 $0.00 $0 .00 $0.00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0.00 $0.00 $0 .00 $0 .00 $0 .00 Shift in Taxes Due to Board Actions $0 .00 $0 .00 $0.00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0.00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0.00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 Page 1 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Commercial 19012040007 $0.00 $0 .00 19012400003 $0 .00 $0 .00 21961000254 $0 .00 $0.00 2196100035 1 $0 .00 $0.00 25118010048 $0 .00 $0 .00 27480760008 $0 .00 $0 .00 27480800007 $0 .00 $0 .00 27481640004 $0 .00 $0 .00 27481680006 $0 .00 $0 .00 30806000180 $0 .00 $0 .00 32432000264 $0 .00 $0 .00 32433000849 $0 .00 $0 .00 34520001005 $0 .00 $0 .00 45999300041 $0 .00 $0 .00 46690000306 $0 .00 $0 .00 52500360007 $0 .00 $0 .00 52500400006 $0 .00 $0 .00 52503520006 $0 .00 $0 .00 56807480000 $0 .00 $0 .00 56807520009 $0 .00 $0 .00 56930880001 $0 .00 $0 .00 57190040004 $0 .00 $0 .00 57490940008 $0 .00 $0 .00 57991000007 $0 .00 $0 .00 58370080003 $0 .00 $0 .00 59715000508 $0 .00 $0 .00 60204200044 $0 .00 $0 .00 60204200442 $0 .00 $0 .00 61630040000 $0 .00 $0.00 61834840006 $0.00 $0 .00 61942360009 $0 .00 $0 .00 61943920008 $0.00 $0 .00 61946000006 $0 .00 $0 .00 61946040008 $0 .00 $0 .00 62030900260 $0 .00 $0 .00 63400200007 $0 .00 $0 .00 63810090124 $0 .00 $0 .00 64030000508 $0 .00 $0 .00 64410040007 $0 .00 $0 .00 64410040104 $0 .00 $0 .00 66263000027 $0 .00 $0 .00 66270040009 $0 .00 $0 .00 66760010044 $0 .00 $0 .00 66760012026 $0 .00 $0 .00 66760012521 $0 .00 $0 .00 66760012628 $0 .00 $0 .00 66760012725 $0 .00 $0 .00 66760012822 $0 .00 $0 .00 67988000220 $0.00 $0 .00 68440080004 $0.00 $0.00 71750000224 $0 .00 $0 .00 74445101105 $0 .00 $0 .00 74760160009 $0 .00 $0.00 Page 2 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in County Taxable Shift in Taxes Value Due to Due to Board Board Actions Actions Commercial 77510120005 $0 .00 $0 .00 77510160007 $0 .00 $0 .00 14020840003 $0 .00 ($3 ,807 84) Total: $0.00 ($3,807.84) Industrial and Miscellaneous 00143000006 $0 .00 $0 .00 00145080008 $0.00 $0 .00 00145120007 $0 .00 $0 .00 00145680000 $0 .00 $0 .00 00168040106 $0 .00 $0 .00 00168042706 $0 .00 $0 .00 00203520002 $0 .00 $0 .00 00236400005 $0 .00 $0 .00 00270640009 $0 .00 $0 .00 00271120007 $0 .00 $0 .00 00271160009 $0 .00 $0 .00 00272480005 $0 .00 $0.00 00272560006 $0.00 $0 .00 00275080004 $0 .00 $0 .00 00278640001 $0 .00 $0 .00 00282086004 $0.00 $0 .00 07040002605 $0 .00 $0 .00 07040002702 $0 .00 $0.00 14042560002 $0 .00 $0 .00 20761240008 $0 .00 $0 .00 20761840000 $0 .00 $0 .00 20762400009 $0 .00 $0 .00 20764725122 $0 .00 $0 .00 21961000704 $0 .00 $0 .00 21961000762 $0 .00 $0.00 21961000856 $0 .00 $0 .00 26095000264 $0 .00 $0 .00 32432008143 $0 .00 $0 .00 32433030026 $0 .00 $0 .00 33530040002 $0 .00 $0 .00 52500600000 $0 .00 $0 .00 52500640002 $0 .00 $0 .00 52500680004 $0 .00 $0 .00 52500720003 $0.00 $0 .00 52501880007 $0 .00 $0.00 53750280004 $0 .00 $0 .00 61941600100 $0 .00 $0 .00 65370960103 $0 .00 $0 .00 94150000115 $0 .00 $0 .00 80670080001 ($7 ,415 ,630 .00) ($114,457 .15) Total: ($7,415,630.00) ($114,457.15) Residential 00142720002 $0.00 $0.00 00143040008 $0 .00 $0.00 Page 3 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in County Taxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 00198560009 $0 .00 $0 .00 0020100000 3 $0 .00 $0 .00 00267080009 $0 .00 $0 .00 00282520007 $0.00 $0 .00 01134802005 $0 .00 $0 .00 01650000200 $0 .00 $0 .00 01650000307 $0 .00 $0 .00 01831400001 $0 .00 $0 .00 01981160000 $0 .00 $0 .00 01981640009 $0 .00 $0 .00 03240020685 $0 .00 $0 .00 06232560008 $0 .00 $0 .00 07305002366 $0 .00 $0.00 08132040008 $0 .00 $0 .00 08483240007 $0 .00 $0 .00 11030080005 $0 .00 $0 .00 11600001045 $0 .00 $0 .00 12705002207 $0 .00 $0 .00 12705002566 $0 .00 $0 .00 13036200007 $0 .00 $0 .00 13250001053 $0 .00 $0 .00 13420010146 $0 .00 $0 .00 14013160004 $0 .00 $0 .00 14044840005 $0 .00 $0 .00 14100080000 $0 .00 $0 .00 14240002249 $0 .00 $0 .00 14240003303 $0 .00 $0 .00 16005080006 $0 .00 $0 .00 17011400006 $0.00 $0 .00 17462240006 $0 .00 $0 .00 17760200007 $0 .00 $0 .00 17912160005 $0 .00 $0 .00 18410120009 $0 .00 $0 .00 20260480000 $0 .00 $0 .00 20310200004 $0 .00 $0 .00 22213720003 $0 .00 $0 .00 22318500225 $0.00 $0 .00 224 35300285 $0 .00 $0 .00 22440000486 $0 .00 $0 .00 22455000141 $0 .00 $0 .00 22455700409 $0 .00 $0 .00 22460000220 $0 .00 $0 .00 22501500906 $0 .00 $0 .00 22674010200 $0 .00 $0 .00 23020520000 $0 .00 $0 .00 23120560009 $0 .00 $0 .00 23522800008 $0 .00 $0 .00 23899101621 $0 .00 $0 .00 23920760009 $0 .00 $0 .00 23932000443 $0 .00 $0 .00 24140000409 $0 .00 $0 .00 24200003443 $0 .00 $0 .00 24705201986 $0 .00 $0 .00 Page 4 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions A ctions Residenti al 2476 7508449 $0 .00 $0 .00 2477800 1168 $0 .00 $0 .00 24778006286 $0 .00 $0 .00 24830840005 $0 .00 $0 .00 24984001046 $0 .00 $0 .00 25081000004 $0 .00 $0 .00 25117702700 $0 .00 $0 .00 25117900023 $0.00 $0 .00 25568002800 $0 .00 $0 .00 26166000067 $0 .00 $0 .00 26682440004 $0 .00 $0 .00 26732000006 $0 .00 $0 .00 26831160009 $0 .00 $0 .00 27185004603 $0 .00 $0 .00 27185008049 $0 .00 $0 .00 27410001261 $0 .00 $0 .00 27586640006 $0 .00 $0 .00 27634960007 $0.00 $0 .00 27725002502 $0 .00 $0 .00 27725004568 $0 .00 $0 .00 27725004607 $0 .00 $0 .00 27825001720 $0 .00 $0 .00 28780960002 $0 .00 $0 .00 29280800001 $0.00 $0 .00 29334000045 $0 .00 $0 .00 29380360001 $0.00 $0 .00 29610000387 $0 .00 $0 .00 29780960001 $0 .00 $0 .00 29820105687 $0 .00 $0 .00 31055004703 $0 .00 $0 .00 31156001825 $0 .00 $0 .00 31240000020 $0 .00 $0 .00 31340000661 $0 .00 $0 .00 31345982962 $0 .00 $0 .00 31930200004 $0 .00 $0 .00 3242500018 7 $0 .00 $0 .00 32425000200 $0 .00 $0 .00 32425000226 $0 .00 $0 .00 32425000242 $0 .00 $0 .00 32425000268 $0 .00 $0.00 32425001225 $0 .00 $0 .00 32425001241 $0 .00 $0 .00 32425001283 $0 .00 $0 .00 32425005043 $0 .00 $0 .00 32425005069 $0 .00 $0 .00 32425005629 $0 .00 $0 .00 32425005661 $0 .00 $0 .00 32425005687 $0 .00 $0 .00 32425005726 $0 .00 $0 .00 32425005742 $0 .00 $0 .00 32425005768 $0 .00 $0 .00 32425006181 $0 .00 $0 .00 32425006204 $0 .00 $0 .00 Page 5 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 32425006220 $0 .00 $0 .00 32425006246 $0 .00 $0 .00 32425006288 $0 .00 $0 .00 32425006466 $0 .00 $0 .00 32425006505 $0 .00 $0 .00 32425006521 $0.00 $0 .00 32425006563 $0 .00 $0 .00 32425006589 $0 .00 $0 .00 32425006602 $0 .00 $0 .00 32425006644 $0 .00 $0 .00 32425006660 $0 .00 $0 .00 32425006709 $0 .00 $0 .00 32425006741 $0 .00 $0 .00 32425006806 $0 .00 $0 .00 32425006822 $0 .00 $0 .00 32425006929 $0 .00 $0 .00 32425006945 $0 .00 $0 .00 32425006961 $0 .00 $0 .00 32425006987 $0 .00 $0 .00 32425007009 $0 .00 $0 .00 32425007025 $0 .00 $0 .00 32425007041 $0 .00 $0 .00 32425007067 $0 .00 $0 .00 32425007083 $0 .00 $0 .00 32425007106 $0 .00 $0 .00 32425007122 $0 .00 $0 .00 32425007148 $0 .00 $0 .00 32425007164 $0 .00 $0 .00 32425007180 $0 .00 $0 .00 32425007229 $0 .00 $0 .00 32425007245 $0 .00 $0 .00 32425007261 $0 .00 $0 .00 32425007300 $0 .00 $0.00 32425007326 $0 .00 $0.00 32425007342 $0 .00 $0.00 32425007368 $0 .00 $0 .00 32425007384 $0 .00 $0.00 32425007407 $0 .00 $0 .00 32431000980 $0 .00 $0 .00 32433032600 $0 .00 $0 .00 33434120002 $0 .00 $0 .00 34569300123 $0 .00 $0 .00 34580001485 $0 .00 $0 .00 35093320005 $0 .00 $0 .00 35580000524 $0 .00 $0 .00 35771080007 $0 .00 $0 .00 35775360008 $0 .00 $0 .00 35882280000 $0 .00 $0 .00 35998240002 $0 .00 $0 .00 36005000008 $0 .00 $0 .00 36446640001 $0.00 $0 .00 36450080000 $0.00 $0.00 36457320006 $0 .00 $0 .00 Page 6 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residenti a l 36512720004 $0 .00 $0.00 36514640001 $0 .00 $0 .00 36517560007 $0 .00 $0.00 36615820005 $0 .00 $0 .00 36616200006 $0 .00 $0 .00 36617240007 $0 .00 $0 .00 36811980008 $0 .00 $0 .00 36862120008 $0 .00 $0 .00 36967320004 $0 .00 $0 .00 3739268010 1 $0.00 $0 .00 37446440006 $0.00 $0 .00 37495120005 $0 .00 $0 .00 37863720008 $0 .00 $0 .00 37986480005 $0.00 $0 .00 38043960001 $0.00 $0 .00 38046400005 $0 .00 $0 .00 38049280002 $0 .00 $0 .00 38280060007 $0 .00 $0 .00 38283440006 $0.00 $0 .00 38968960005 $0 .00 $0 .00 39091520007 $0 .00 $0 .00 39206200002 $0.00 $0 .00 39206920007 $0.00 $0.00 39262720005 $0 .00 $0 .00 39263480001 $0 .00 $0 .00 39442080002 $0.00 $0 .00 39655480004 $0.00 $0 .00 39655800008 $0 .00 $0 .00 39659680004 $0 .00 $0 .00 40300720008 $0 .00 $0 .00 40572240002 $0 .00 $0.00 40621720004 $0.00 $0 .00 40690400009 $0 .00 $0 .00 40744600001 $0.00 $0 .00 40809920008 $0 .00 $0 .00 40990400000 $0 .00 $0 .00 41109142006 $0 .00 $0 .00 41828040007 $0 .00 $0 .00 41881680006 $0 .00 $0 .00 41885480008 $0 .00 $0 .00 45912200005 $0.00 $0 .00 47790001068 $0.00 $0 .00 48074280009 $0 .00 $0 .00 48174360007 $0.00 $0 .00 48600001380 $0 .00 $0 .00 49520000444 $0 .00 $0 .00 49660105982 $0 .00 $0 .00 51080003380 $0 .00 $0 .00 51080009342 $0.00 $0 .00 51080013642 $0 .00 $0 .00 51340120000 $0 .00 $0 .00 51341560009 $0 .00 $0 .00 51392520001 $0 .00 $0 .00 Page 7 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in County Taxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 51690400001 $0 .00 $0 .00 51693440000 $0 .00 $0 .00 51950002107 $0 .00 $0 .00 51960001363 $0 .00 $0 .00 52250003928 $0 .00 $0 .00 52340840004 $0 .00 $0 .00 52343160008 $0 .00 $0 .00 52505032327 $0 .00 $0 .00 53421501261 $0 .00 $0 .00 53702680005 $0 .00 $0 .00 53952480000 $0 .00 $0 .00 54151240008 $0 .00 $0 .00 54200920004 $0 .00 $0 .00 54523000368 $0 .00 $0 .00 54850760009 $0 .00 $0 .00 55200720009 $0 .00 $0 .00 55252840005 $0 .00 $0 .00 55412500509 $0 .00 $0 .00 55550840008 $0 .00 $0 .00 55751006120 $0 .00 $0 .00 56110000504 $0 .00 $0 .00 56324014467 $0 .00 $0 .00 56452002985 $0 .00 $0 .00 56498000420 $0 .00 $0 .00 56498001021 $0 .00 $0 .00 56530000469 $0 .00 $0 .00 56530014167 $0 .00 $0 .00 56610007285 $0 .00 $0 .00 56651040007 $0 .00 $0 .00 56787600007 $0 .00 $0 .00 56795240006 $0 .00 $0 .00 56797400006 $0.00 $0 .00 56807360007 $0 .00 $0 .00 56854520007 $0 .00 $0 .00 56866320004 $0 .00 $0.00 56947000007 $0.00 $0 .00 57191760008 $0 .00 $0 .00 57193880009 $0 .00 $0 .00 57366400009 $0 .00 $0 .00 57646120009 $0 .00 $0 .00 57658120000 $0 .00 $0 .00 57660840006 $0.00 $0 .00 57681160008 $0 .00 $0 .00 57860440002 $0 .00 $0 .00 57939280009 $0.00 $0 .00 58100760001 $0 .00 $0 .00 58115240008 $0 .00 $0 .00 58115280000 $0 .00 $0 .00 58116200005 $0 .00 $0 .00 59700000500 $0 .00 $0 .00 59937003464 $0 .00 $0 .00 59960001721 $0 .00 $0 .00 59960060720 $0 .00 $0 .00 Page 8 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 60175000807 $0 .00 $0 .00 60190000109 $0 .00 $0 .00 60576002404 $0 .00 $0 .00 60590001449 $0 .00 $0 .00 60696000441 $0 .00 $0 .00 60700001242 $0 .00 $0 .00 61130840001 $0.00 $0.00 61838960005 $0 .00 $0 .00 61870001906 $0 .00 $0 .00 62093680006 $0 .00 $0 .00 62100960004 $0 .00 $0.00 62102320008 $0 .00 $0 .00 62265560006 $0 .00 $0 .00 62647240009 $0 .00 $0 .00 62651280000 $0 .00 $0 .00 62714440004 $0 .00 $0 .00 62762480003 $0 .00 $0 .00 62778520009 $0 .00 $0 .00 62950280002 $0 .00 $0 .00 63816000545 $0 .00 $0 .00 64510360001 $0 .00 $0 .00 64625004207 $0.00 $0 .00 64650002009 $0 .00 $0 .00 6475200362 1 $0 .00 $0 .00 65272480008 $0 .00 $0 .00 66035004701 $0 .00 $0 .00 66035006466 $0 .00 $0 .00 66262015563 $0.00 $0 .00 66280800006 $0 .00 $0 .00 66433840004 $0 .00 $0 .00 66674377158 $0 .00 $0 .00 67180520003 $0 .00 $0 .00 67290640006 $0 .00 $0 .00 67958750665 $0 .00 $0 .00 68641720008 $0 .00 $0 .00 68975005664 $0 .00 $0 .00 68975005842 $0 .00 $0 .00 68986771864 $0 .00 $0 .00 69080002289 $0 .00 $0 .00 69090640327 $0 .00 $0 .00 69288001008 $0 .00 $0 .00 69288001121 $0 .00 $0 .00 69290005542 $0 .00 $0 .00 69351100001 $0 .00 $0 .00 69500040006 $0 .00 $0 .00 69500280002 $0 .00 $0 .00 69575000288 $0.00 $0 .00 70122600004 $0.00 $0 .00 70272501503 $0 .00 $0 .00 70520520003 $0 .00 $0 .00 71725830209 $0 .00 $0 .00 71836500143 $0 .00 $0 .00 72150000425 $0 .00 $0 .00 Page 9 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in County Taxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 72410000356 $0 .00 $0 .00 72650012780 $0 .00 $0.00 73500000142 $0 .00 $0 .00 73537520006 $0.00 $0 .00 73593500662 $0 .00 $0 .00 73593505683 $0 .00 $0 .00 73830080007 $0 .00 $0 .00 73980240001 $0 .00 $0 .00 74246520008 $0.00 $0 .00 74890001520 $0 .00 $0 .00 74894700487 $0 .00 $0 .00 74937500544 $0 .00 $0.00 75115301289 $0 .00 $0 .00 76480017207 $0 .00 $0 .00 76713000923 $0 .00 $0 .00 76775000563 $0 .00 $0 .00 76925000708 $0 .00 $0 .00 76925012563 $0 .00 $0 .00 76925012589 $0 .00 $0 .00 77310360007 $0 .00 $0 .00 77779000267 $0 .00 $0 .00 78520280002 $0.00 $0 .00 78534003107 $0 .00 $0 .00 78536003545 $0 .00 $0 .00 78541802922 $0 .00 $0 .00 78541803044 $0.00 $0.00 78542017622 $0.00 $0.00 79904088382 $0.00 $0.00 79904129005 $0.00 $0 .00 79904129128 $0.00 $0 .00 80121120009 $0 .00 $0 .00 80445014202 $0.00 $0 .00 80445300550 $0 .00 $0 .00 80445303955 $0 .00 $0 .00 80710002127 $0 .00 $0 .00 81060000807 $0 .00 $0 .00 81070440004 $0.00 $0 .00 81216002400 $0 .00 $0 .00 81216080561 $0 .00 $0 .00 81217001549 $0 .00 $0 .00 81219000441 $0 .00 $0 .00 82534640006 $0 .00 $0 .00 82679002648 $0.00 $0.00 82679013462 $0 .00 $0 .00 82690040003 $0 .00 $0 .00 82710000224 $0 .00 $0 .00 82710001362 $0 .00 $0 .00 83160000624 $0 .00 $0 .00 83343440001 $0 .00 $0 .00 83590480005 $0.00 $0 .00 11032600001 ($92 ,293 00) ($945.47) 12782360001 $0.00 ($1 ,532 .85) 13032320004 ($113 ,935.00) ($1 ,167 18) Page 10 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Reduction in County Taxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 17012960008 ($2 ,981 ,090 00) ($30 ,539 .16) 17861160004 ($112,428 .00) ($1 ,15174) 22510010005 ($118,471 .00) ($1 ,287 .92) 55851360009 $0 .00 ($103 .13) 57397680005 ($122 ,063 .00) ($1 ,341 .84) 58043440006 ($72 ,740 .00) ($799 63) 62571400009 ($72 ,774 .00) ($802 81) 70645002202 ($222 ,814 .00) ($2 ,533 .67) 76713000923 ($161 ,700 .00) ($1 ,757 .88) Total: ($4,070,308.00) ($43,963.28) Vacant Lots and Acreage 00203280009 $0 .00 $0 .00 00203680007 $0 .00 $0 .00 00204520001 $0 .00 $0 .00 00204781109 $0 .00 $0 .00 00388400005 $0.00 $0 .00 00462040006 $0.00 $0.00 14003040008 $0 .00 $0 .00 14003120106 $0 .00 $0 .00 14005800000 $0 .00 $0 .00 14005805005 $0 .00 $0 .00 27480720006 $0.00 $0 .00 32431304741 $0 .00 $0 .00 32431304783 $0 .00 $0 .00 32431304806 $0 .00 $0 .00 32431304864 $0 .00 $0 .00 32431304880 $0 .00 $0 .00 32431304903 $0 .00 $0 .00 32431304929 $0 .00 $0 .00 32431304945 $0 .00 $0 .00 32431304961 $0 .00 $0 .00 32431304987 $0 .00 $0 .00 32431305009 $0 .00 $0 .00 32431305025 $0 .00 $0 .00 32431305041 $0 .00 $0 .00 32431305067 $0 .00 $0 .00 32431305083 $0 .00 $0 .00 38162360003 $0 .00 $0 .00 38844400003 $0 .00 $0 .00 52500440008 $0 .00 $0 .00 52500480000 $0 .00 $0 .00 52500520009 $0 .00 $0 .00 52500760005 $0.00 $0 .00 52500800004 $0 .00 $0 .00 52500840006 $0 .00 $0 .00 52500880008 $0 .00 $0 .00 52500920007 $0 .00 $0 .00 52500960009 $0 .00 $0 .00 52501000007 $0 .00 $0 .00 52501040009 $0.00 $0 .00 52501080001 $0 .00 $0 .00 Page 11 of 12 TAX IMPACT OF VALUE ADJUSTMENT BOARD -GRANTED Vacant Lots and Acreage 52501120000 52501160002 52501200001 52501240003 52501280005 5250164000 1 52501680003 52501720002 57809160000 60204200345 61833080003 62362280001 69351040006 81210001753 81790000229 57396360009 68300003668 69810880008 GRAND TOTAL: Total: Reduction in County Taxable Value Due to Board Actions $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0.00 $0 .00 $0 .00 $0 .00 $0.00 $0 .00 $0 .00 $0.00 $0.00 ($60 ,380 00) ($101 ,200.00) ($15 ,057 .00) ($176,637.00) ($11,662,575.00) Shift in Taxes Due to Board Actions $0.00 $0.00 $0 .00 $0 .00 $0 .00 $0.00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 $0 .00 ($663 75) ($1 ,385 .80) ($24545) ($2,295.00) ($164,523.27) Page 12 of 12 ITEM 10 Review of VAB Website ITEM 11 Meeting Schedule Patricia L. Morg an From: Sent: To: Subject: TrochessettAimee <Aimee.Trochessett@colliercountyfl .gov> Monday, December 31, 2018 11 :40 AM Patricia L. Morgan RE : August 12th Trish, August 12th at 9 am is being held for you. Thanks, Aimee From: Patricia L. Morgan <patricia.morgan@collierclerk.com> Sent: Friday, December 21, 2018 2 :56 PM To: TrochessettAimee <Aimee.Trochessett@colliercountyfl.gov> Cc: Patricia L.Morgan<patricia.morgan@collierclerk.com> Subject: RE: August 12th Please go ahead and reserve that date and time. I'll put that on the agenda . Thanks! Regards, 7'fid Trish Morgan, BMR Director Clerk to the Board & VAB 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 239-252-8399 Phone 239-252-8408 Fax From: TrochessettAimee <Aimee.Trochessett@colliercountyfl .gov > Sent: Friday, December 21, 2018 2 :55 PM To: Patricia L.Morgan<patricia.morgan@collierclerk.com > Subject: RE : August 12th OK, I'll wait to hear back from you. Aimee Customer Service Specialist Aimee.Trochessett@CollierCountyFL.gov er County Communication & Customer Relations Division 3299 Tamiami Trail East, Suite 303, Naples FL 34112 Phone : 239 .252 .8075 Under Florida Law, e-mail addresses are public records . If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. From: Patricia L.Morgan<patricia .morgan@collierclerk.com > Sent: Friday, December 21, 2018 2:53 PM To: TrochessettAimee <Aimee .Trochessett@colliercountyfl.gov > Cc: Patricia L.Morgan<patricia.morgan@collierclerk.com > Subject: RE: August 12th Aimee, I would like to give them the August 12 th option in case the VAB Legal Counsel has the conflict. The VAB Legal Counsel is required to be in attendance to have a quorum, per statute . Trish Trish Morgan, BMR Director Clerk to the Board & VAB 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 239-252-8399 Phone 239 -252 -8408 Fax From: Patricia L. Morgan <patricia.morgan@collierclerk.com > Sent: Friday, December 21, 2018 12:17 PM To: TrochessettAimee <Aimee.Trochessett@colliercountyfl.gov> Cc: Patricia L. Morgan <patricia.morgan@collierclerk.com > Subject: August 12th Hi Aimee, Is August 12, 2018 available for the VAB meeting at 9 am? I got the meeting dates for Conservation Collier from Summer and they meet in July and not August this summer. I would like to give the VAB members an option for dates to have their Organizational meeting, if possible. The VAB Legal Counsel could have a conflict on 8/5, so I would like to try for a second date, just in case. Thank you! Trish Trish Morgan, BMR Director Clerk to the Board & VAB 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 239-252-8399 Phone 239-252-8408 Fax Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take 2 any action induced by or in reliance on information contained in this message . Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County . If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierclerk.com quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain . Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. Uwle Florida Law e-mail addresses are public records If you do not want yoL.r e-ma1 address released n •esponse to a pJbl1c records request, do not send electronic ma1 to this entity Instead contact this office by telephone O' 111 w•1t1ng 3